Courier transshipment of imported goods via named carrier to air cargo stations renewed until 30.01.2026; exemption conditional, strict controls apply...
Insurer's investment gains and investment write-downs face Section 263 revision; enquiry upheld, Rule 5(b)(ii) lapse sustained, late corrigendum quash...
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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