Classification of imported goods as electronic cigarette versus tobacco product reversed for lack of proof; order set aside for jurisdictional overrea...
Reversal of input tax credit in proportion to exempt supply: specificity of show-cause notice required; order set aside, fresh proceedings allowed wit...
Under GST rules a revocation application requires prior filing of returns and payment of dues; limitation exists to ensure statutory compliance and protect third party rights, but cancellation of GST registration typically prejudices only the assessee and not third parties. The writ court may condone delay in statutory or quasi judicial proceedings, and on that basis the High Court set aside the dismissal of the appeal for limitation and directed the Appellate Authority to re hear and decide the revocation of cancellation on merits, permitting reconsideration rather than rejection on time bar grounds.
Under GST rules a revocation application requires prior filing of returns and payment of dues; limitation exists to ensure statutory compliance and protect third party rights, but cancellation of GST registration typically prejudices only the assessee and not third parties. The writ court may condone delay in statutory or quasi judicial proceedings, and on that basis the High Court set aside the dismissal of the appeal for limitation and directed the Appellate Authority to re hear and decide the revocation of cancellation on merits, permitting reconsideration rather than rejection on time bar grounds.
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