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...
Cancellation of GST registration carries civil consequences and cannot be validly ordered without affording the registrant an opportunity of being heard; failure to comply with the proviso to the cancellation provision renders the cancellation void ab initio, and the authority must follow prescribed procedure. Revocation powers under the law exist and must be exercised in accordance with Section 30 and Rule 23; where there are no outstanding tax liabilities and the authority declined revocation contrary to those provisions, the registrant is entitled to restoration of GST registration. The writ petition was allowed and registration was ordered restored.
Cancellation of GST registration carries civil consequences and cannot be validly ordered without affording the registrant an opportunity of being heard; failure to comply with the proviso to the cancellation provision renders the cancellation void ab initio, and the authority must follow prescribed procedure. Revocation powers under the law exist and must be exercised in accordance with Section 30 and Rule 23; where there are no outstanding tax liabilities and the authority declined revocation contrary to those provisions, the registrant is entitled to restoration of GST registration. The writ petition was allowed and registration was ordered restored.
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