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...
Courier transshipment of imported goods via named carrier to air cargo stations renewed until 30.01.2026; exemption conditional, strict controls apply...
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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