Transaction value rejection requires reliable corroboration; refundable VAT is excluded and temporary registration does not defeat new-vehicle exempti...
Appellate jurisdiction remains available where a wrist-worn gold ornament cannot conclusively be characterised as imported baggage at the preliminary ...
Written complaint requirement bars cognizance on police reports for securities offences, while unsupported breach of trust and cheating allegations fa...
HC exercised Article 226 writ jurisdiction to restore a cancelled GST registration, applying the revival framework laid down in the cited precedent Tvl. Suguna Cut Piece Center. The court required compliance with filing of returns, payment of tax, interest, fines and fees, imposed restrictions on utilisation of Input Tax Credit pending scrutiny, and directed other safeguards as conditions for revival. The petitioner's electronic credit ledger status and a second inspection informed the factual backdrop, and the writ petition was disposed of by directing revival on those specified conditions.
HC exercised Article 226 writ jurisdiction to restore a cancelled GST registration, applying the revival framework laid down in the cited precedent Tvl. Suguna Cut Piece Center. The court required compliance with filing of returns, payment of tax, interest, fines and fees, imposed restrictions on utilisation of Input Tax Credit pending scrutiny, and directed other safeguards as conditions for revival. The petitioner's electronic credit ledger status and a second inspection informed the factual backdrop, and the writ petition was disposed of by directing revival on those specified conditions.
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