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Transaction value between related persons requires market-equivalent pricing; importer must prove declared value mirrors ordinary international trade ...
Classification of exported insecticides under export tariff affirmed; reclassification and related penalties set aside and MEIS scrip jurisdiction rec...
The High Court noted that the appellate authority could not condone delay beyond the statutory period and upheld the rejection of the appeal on limitation. It nevertheless accepted that the taxpayer had bona fide reasons for not filing returns and that continued cancellation of GST registration would cause adverse civil consequences without benefiting revenue if compliance could still be secured. Exercising writ jurisdiction, the Court quashed the cancellation and appellate orders, directed restoration of registration, and allowed time to complete the remaining statutory obligations.
The High Court noted that the appellate authority could not condone delay beyond the statutory period and upheld the rejection of the appeal on limitation. It nevertheless accepted that the taxpayer had bona fide reasons for not filing returns and that continued cancellation of GST registration would cause adverse civil consequences without benefiting revenue if compliance could still be secured. Exercising writ jurisdiction, the Court quashed the cancellation and appellate orders, directed restoration of registration, and allowed time to complete the remaining statutory obligations.
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