Pre-enactment land-sale agreements escape stamp-duty value substitution where substantial banking-channel consideration was received before Section 43...
Customs valuation and classification require comparable evidence and assessment of imported goods in their actual condition, invalidating related pena...
Where a registrant served with a show cause notice under the GST regime furnishes all pending returns and makes full payment of tax, interest and late fee as required by the proviso to sub rule (4) of Rule 22, the proper officer has jurisdiction to drop cancellation proceedings and pass the prescribed restoration order; petitioners were permitted to apply to the authority within two months and the authority must consider and decide expeditiously. The court directed that limitation for recovery under Section 73(10) be computed from the date of this order, except that the financial year 2025 26 is governed by Section 44; liability for arrears, interest, penalty and fees remains.
Where a registrant served with a show cause notice under the GST regime furnishes all pending returns and makes full payment of tax, interest and late fee as required by the proviso to sub rule (4) of Rule 22, the proper officer has jurisdiction to drop cancellation proceedings and pass the prescribed restoration order; petitioners were permitted to apply to the authority within two months and the authority must consider and decide expeditiously. The court directed that limitation for recovery under Section 73(10) be computed from the date of this order, except that the financial year 2025 26 is governed by Section 44; liability for arrears, interest, penalty and fees remains.
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