Deferred Payment of Customs Duty extended to Eligible Manufacturer Importers with electronic registration and ICEGATE authentication for conditional c...
Tariff classification determines GST schedule and rate; beverages in Schedule III attract the higher rate, tea extracts and syrups in Schedule I attra...
Fraudulent trading requires cogent evidence of intent to defraud; ordinary-course payments protected, except post-insolvency withdrawals must be resto...
Article 226 writ jurisdiction should not ordinarily supplant an efficacious statutory appeal where the petitioner, by fault, disabled itself from filing the statutory remedy; failure to show sufficient cause for delay in instituting the appeal justified refusal to exercise discretionary writ relief. The adjudication cancelling GST registration was not set aside for breach of natural justice because show cause notices and opportunities to be heard were issued and the petitioner neither responded nor demonstrated non service; a bare allegation of ex parte decision contradicted the record. Petition dismissed for failure to bypass the alternate statutory remedy and to establish procedural unfairness.
Article 226 writ jurisdiction should not ordinarily supplant an efficacious statutory appeal where the petitioner, by fault, disabled itself from filing the statutory remedy; failure to show sufficient cause for delay in instituting the appeal justified refusal to exercise discretionary writ relief. The adjudication cancelling GST registration was not set aside for breach of natural justice because show cause notices and opportunities to be heard were issued and the petitioner neither responded nor demonstrated non service; a bare allegation of ex parte decision contradicted the record. Petition dismissed for failure to bypass the alternate statutory remedy and to establish procedural unfairness.
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