Denial of Preferential Treatment under SAFTA overturned where unchallenged Country of Origin certificate warranted exemption under Notification benefi...
Continuing offence of money-laundering: discharge set aside and proceedings reinstated where laundering continued after inclusion of predicate offence...
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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