RPA (Remote Pilot Aircraft) for military use defined to include drones/UAV/UAS; exemptions limited to specified defence imports with Joint Secretary c...
Transfer of going concern and transfer of input tax credit under GST allowed; exemption applies though interstate ledger transfers left to authorities...
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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