CKD/SKD air-conditioner components classifiable with finished units by essential character; prior advance ruling extended three years, FTA benefits po...
Scope of judicial review under Article 226: supervisory, not appellate; factual reappraisal barred, challenge dismissed; insolvency professional dutie...
Courier transshipment of imported goods via named carrier to air cargo stations renewed until 30.01.2026; exemption conditional, strict controls apply...
Cancellation of GST registration under Section 29(2)(d) was set aside because the cancellation order lacked any reasons and showed no application of mind, and the petitioner was not afforded a personal hearing, breaching principles of natural justice and equality before law. The appellate dismissal on limitation grounds was quashed in view of this primary infirmity and the matter remitted for fresh consideration; the petitioner was directed to be permitted to file a reply and for the adjudicating authority to decide afresh after hearing and taking the defence into account.
Cancellation of GST registration under Section 29(2)(d) was set aside because the cancellation order lacked any reasons and showed no application of mind, and the petitioner was not afforded a personal hearing, breaching principles of natural justice and equality before law. The appellate dismissal on limitation grounds was quashed in view of this primary infirmity and the matter remitted for fresh consideration; the petitioner was directed to be permitted to file a reply and for the adjudicating authority to decide afresh after hearing and taking the defence into account.
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