Reverse charge and assignment of royalty collection: exemption for excess royalty collectors subject to reconciliation; leaseholders remain liable und...
Authorization requirements for customs brokers and benami shipping bills: tribunal upholds licence revocation and penalties after COVID time limit fou...
Eligibility for notification exemption on imported fertilizers challenged; penalty, interest and confiscation set aside after voluntary payment and no...
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.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4809 
Join Channel 
