International transaction characterisation of domestic divestment of support services business rejected; transaction between resident associated enter...
Minimum Import Price restrictions for Black Pepper, Areca-nuts and Apples upheld; procedural laying failure not fatal, notifications to be placed befo...
Transaction value between related persons requires market-equivalent pricing; importer must prove declared value mirrors ordinary international trade ...
Classification of exported insecticides under export tariff affirmed; reclassification and related penalties set aside and MEIS scrip jurisdiction rec...
Petitioner may seek restoration of GST registration by complying with the proviso to the relevant rule: furnish all pending returns and make full payment of tax, interest and late fees, whereupon the empowered officer may drop cancellation proceedings and pass an appropriate order in the prescribed form. The court exercised extraordinary jurisdiction because earlier appeal was dismissed as time-barred, directed petitioner to apply within two months, and held that limitation under the applicable limitation provision will run from this order (with a specified exception for the 2024-25 financial year). Order is fact-specific and not a precedent.
Petitioner may seek restoration of GST registration by complying with the proviso to the relevant rule: furnish all pending returns and make full payment of tax, interest and late fees, whereupon the empowered officer may drop cancellation proceedings and pass an appropriate order in the prescribed form. The court exercised extraordinary jurisdiction because earlier appeal was dismissed as time-barred, directed petitioner to apply within two months, and held that limitation under the applicable limitation provision will run from this order (with a specified exception for the 2024-25 financial year). Order is fact-specific and not a precedent.
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