2021-TIOL-1810-HC-KERALA-GST

Powernet India Pvt Ltd Vs UoI

GST - Cancellation of registration - Registration of petitioner came to be cancelled after issuing SCN - Reason for cancellation of registration is suo motu cancellation due to non-filing of returns - The petitioner had filed an application for revocation of cancellation of registration, but, that application was also rejected as it was filed after 90 days of order cancelling registration - The petitioner had remedy of challenging cancellation of registration by filing an appeal which it has not availed - The cancellation of registration was on 14.01.2019 and that order has attained finality - Petitioner cannot be heard to say that as now the amnesty scheme as framed by Government and as the petitioner wants to avail the benefit of that Amnesty Scheme, the registration which was cancelled needs to be revoked - The petitioner was sleeping over its right after cancellation of its registration - There is undue delay even in filing an application for revocation of registration so also even in approaching this Court: HC

- Petition dismissed: KERALA HIGH COURT

2021-TIOL-233-SC-CUS-LB

CC Vs Agarwal Metals And Alloys

Cus - Show cause notice(s) were issued by Additional Director General (ADG), Directorate of Revenue Intelligence (DRI) - In view of decision dated 09.03.2021 in Canon India Private Ltd. = 2 021-TIOL-123-SC-CUS-LB, Revenue appeals fail as the ADG is not a “proper officer” within the meaning of Section 28(4) read with Section 2(34) of the Customs Act, 1962 – Appeals stand dismissed: Supreme Court LB

- Appeals dismissed: SUPREME COURT OF INDIA