Customs valuation and import permissibility conflict resolved: accepted enhancement of transaction value removes liability for confiscation and penalt...
Attachment and proclamation of sale of immovable property: limitation treated from financial year end; proclamation held within period, petition dismi...
Second Schedule attachment and validity of a post-notice mortgage: TRO cannot declare mortgage void ab initio; sale and appropriation allowed thereaft...
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GST registration may be cancelled for continuous non-filing of returns for six months, but the statutory scheme also permits restoration where the registered person files all pending returns and pays the outstanding tax dues with applicable interest, penalty and late fee. Given the civil consequences of cancellation, the Court directed the authorities to consider restoration applications in accordance with law once the prescribed compliance is made, and to take expeditious steps for reinstatement if the requirements of Rule 22(4) are satisfied.
GST registration may be cancelled for continuous non-filing of returns for six months, but the statutory scheme also permits restoration where the registered person files all pending returns and pays the outstanding tax dues with applicable interest, penalty and late fee. Given the civil consequences of cancellation, the Court directed the authorities to consider restoration applications in accordance with law once the prescribed compliance is made, and to take expeditious steps for reinstatement if the requirements of Rule 22(4) are satisfied.
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