Annuloplasty band classification as implanted therapeutic appliance, not anatomical replacement, resulting in classification under tariff heading for ...
De-notification of Customs Area and termination of Container Freight Station custodian and Customs Cargo Service Provider authority effective 07-01-20...
The dominant issue was whether an appeal against cancellation of GST registration, filed long after the statutory period, should be entertained despite the assessee's failure to respond to the SCN and to furnish returns under Section 39 of the CGST Act. Relying on its interim approach extending time for filing GST appeals and noting that the assessee's contentions had not been examined on merits even by the adjudicating authority, the Court directed that the appeal be heard on merits, subject to payment of costs of Rs. 25,000 and compliance with filing requirements by the stipulated date, and restored the appeal before the appellate authority. - HC
The dominant issue was whether an appeal against cancellation of GST registration, filed long after the statutory period, should be entertained despite the assessee's failure to respond to the SCN and to furnish returns under Section 39 of the CGST Act. Relying on its interim approach extending time for filing GST appeals and noting that the assessee's contentions had not been examined on merits even by the adjudicating authority, the Court directed that the appeal be heard on merits, subject to payment of costs of Rs. 25,000 and compliance with filing requirements by the stipulated date, and restored the appeal before the appellate authority. - HC
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