Change of corporate management after approved resolution plan - writ maintainable; property attachment not 'transfer' under PBPT; Section 32A protecti...
Annuloplasty band classification as implanted therapeutic appliance, not anatomical replacement, resulting in classification under tariff heading for ...
Validity of a show cause notice proposing retroactive cancellation of GST registration was examined; the High Court held that retroactive cancellation from 01.07.2017 as proposed in Form GST Reg-17 could not be sustained and that portion of the notice is quashed. The Court directed respondents to adjudicate the notice afresh and permitted revival of registration only by following precedent-based safeguards, including filing of returns, payment of tax, interest, fines and fees, restricted utilization of input tax credit until scrutiny, and other regularisation conditions to prevent misuse.
Validity of a show cause notice proposing retroactive cancellation of GST registration was examined; the High Court held that retroactive cancellation from 01.07.2017 as proposed in Form GST Reg-17 could not be sustained and that portion of the notice is quashed. The Court directed respondents to adjudicate the notice afresh and permitted revival of registration only by following precedent-based safeguards, including filing of returns, payment of tax, interest, fines and fees, restricted utilization of input tax credit until scrutiny, and other regularisation conditions to prevent misuse.
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