Imported menthol-scented sweet supari classification dispute: seizure quashed, release for home consumption subject to duty bond; bank guarantee refus...
CKD/SKD air-conditioner components classifiable with finished units by essential character; prior advance ruling extended three years, FTA benefits po...
Scope of judicial review under Article 226: supervisory, not appellate; factual reappraisal barred, challenge dismissed; insolvency professional dutie...
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
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4819 
Join Channel 
