GSTN urges taxpayers to immediately update their bank account details on the GST Portal to avoid suspension of GST registration

The matter had been remanded by the tribunal solely for quantification with detailed directions. It held that no substantial question of law arose from the Tribunal’s order

The Bench observed that compelling the importer to obtain provisional release prior to re-export would serve no purpose when the consignment was never meant for domestic use and when the importer voluntarily initiated corrective steps.