Charitable registration renewal cannot become an assessment of receipts, profitability or annual exemption compliance, requiring renewal and donation ...
AMP expenditure for own business is not an international transaction without an associated-enterprise arrangement, eliminating transfer pricing adjust...
Customs valuation must use comparable contemporary imports, while confiscation fines and penalties require proportionate recalculation on reassessed v...
Depositor-protection proceedings prevail over corporate insolvency, while liquidators may recover chit receivables using copies of seized company reco...
Intermediary service classification fails where overseas admission facilitation is supplied independently, preserving export treatment and small-provi...
Satellite transponder bandwidth is telecommunication, not Business Support Service; foreign non-telegraph providers triggered no service tax liability...
GST registration cancelled for non-filing of returns may be restored where the taxpayer has furnished pending returns and is ready to clear outstanding statutory dues. The Court followed coordinate Bench decisions and directed the taxpayer to apply for restoration within the stipulated time, while requiring the competent authority to verify the application and proceed in accordance with law under the prescribed procedure in the proviso to Rule 22(4). The cancellation order was not finally examined on merits; instead, restoration was left to the authority's scrutiny and compliance review.
GST registration cancelled for non-filing of returns may be restored where the taxpayer has furnished pending returns and is ready to clear outstanding statutory dues. The Court followed coordinate Bench decisions and directed the taxpayer to apply for restoration within the stipulated time, while requiring the competent authority to verify the application and proceed in accordance with law under the prescribed procedure in the proviso to Rule 22(4). The cancellation order was not finally examined on merits; instead, restoration was left to the authority's scrutiny and compliance review.
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