Assessment time-barred u/s 153 due to missing competent-authority reference for Singapore exchange of information; assessment disallowed as barred by ...
Imported menthol-scented sweet supari classification dispute: seizure quashed, release for home consumption subject to duty bond; bank guarantee refus...
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...
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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