Minimum Import Price restrictions for Black Pepper, Areca-nuts and Apples upheld; procedural laying failure not fatal, notifications to be placed befo...
Transaction value between related persons requires market-equivalent pricing; importer must prove declared value mirrors ordinary international trade ...
Classification of exported insecticides under export tariff affirmed; reclassification and related penalties set aside and MEIS scrip jurisdiction rec...
Misclassification between copra and dry coconut: customs recovery and re-valuation quashed for lack of prior licensing-authority invalidation, appeals...
Suomotu rectification under s.161 of the CGST/KGST Act was invoked to dismiss the anonymized petitioner's appeal and deny restoration of GST registration on the premise that there was no error apparent on the face of the record. The Court held that, given the petitioner's bona fide and sufficient cause for not replying to the show-cause notice, a justice-oriented approach warranted setting aside the rectification-based dismissal and remitting the matter to grant one further opportunity. In view of the non-constitution of the GST Appellate Tribunal, writ recourse was treated as the only efficacious remedy. Registration was directed to be reinstated within four weeks, conditional upon filing pending returns and payment of tax with applicable interest and penalty within that period - HC
Suomotu rectification under s.161 of the CGST/KGST Act was invoked to dismiss the anonymized petitioner's appeal and deny restoration of GST registration on the premise that there was no error apparent on the face of the record. The Court held that, given the petitioner's bona fide and sufficient cause for not replying to the show-cause notice, a justice-oriented approach warranted setting aside the rectification-based dismissal and remitting the matter to grant one further opportunity. In view of the non-constitution of the GST Appellate Tribunal, writ recourse was treated as the only efficacious remedy. Registration was directed to be reinstated within four weeks, conditional upon filing pending returns and payment of tax with applicable interest and penalty within that period - HC
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