Customs transaction value rejection requires communicated reasonable doubt, while written reassessment acceptance preserves challenges to enhanced val...
Challenge-mechanism compliance clarifications permitted, while unilateral revised resolution plans may be refused under creditors' commercial discreti...
GST registration cancellation founded on alleged input tax credit from a non-existent or fake supplier requires a meaningful opportunity to establish transaction genuineness where supporting material can be produced. The initial show cause notice remained undisturbed because no recorded response or timely vagueness objection was shown. Cancellation, revocation and appellate orders were set aside, and proceedings returned to the original authority for a fresh response and examination of supporting documents. Registration must be restored if transaction genuineness is established.
GST registration cancellation founded on alleged input tax credit from a non-existent or fake supplier requires a meaningful opportunity to establish transaction genuineness where supporting material can be produced. The initial show cause notice remained undisturbed because no recorded response or timely vagueness objection was shown. Cancellation, revocation and appellate orders were set aside, and proceedings returned to the original authority for a fresh response and examination of supporting documents. Registration must be restored if transaction genuineness is established.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4910 
