Deferred Payment of Customs Duty extended to Eligible Manufacturer Importers with electronic registration and ICEGATE authentication for conditional c...
Tariff classification determines GST schedule and rate; beverages in Schedule III attract the higher rate, tea extracts and syrups in Schedule I attra...
Fraudulent trading requires cogent evidence of intent to defraud; ordinary-course payments protected, except post-insolvency withdrawals must be resto...
High Court reviewed refusal to amend and cancellation of GST registration after a corporate insolvency resolution process placed new management. The court found the tax authority had proceeded on the incorrect premise that the old management remained in control despite the tribunal-approved change, quashed the impugned orders dated 13.11.2025 and 14.11.2025, and directed reconsideration of the petitioner's amendment application dated 03.11.2025. The authority must re-evaluate the registration amendment and objections and pass fresh orders within three weeks, restoring the petitioner's opportunity to operate under the new management.
High Court reviewed refusal to amend and cancellation of GST registration after a corporate insolvency resolution process placed new management. The court found the tax authority had proceeded on the incorrect premise that the old management remained in control despite the tribunal-approved change, quashed the impugned orders dated 13.11.2025 and 14.11.2025, and directed reconsideration of the petitioner's amendment application dated 03.11.2025. The authority must re-evaluate the registration amendment and objections and pass fresh orders within three weeks, restoring the petitioner's opportunity to operate under the new management.
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