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GST - Highlights / Catch Notes

Home Highlights November 2020 Year 2020 This

GST evasion - Suspension and cancellation of importer exporter ...


Director General of Foreign Trade or authorized officer must follow legal procedure for IEC suspension/cancellation in GST evasion cases.

November 4, 2020

Case Laws     GST     HC

GST evasion - Suspension and cancellation of importer exporter code (IEC) Number - It is trite that when a law requires a thing to be done in a particular manner, it has to be done in that particular manner and recourse to any other manner is necessarily forbidden. Suspension and cancellation of importer exporter code number can be done only by the DGFT or by his authorized officer - HC

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