Allocation of registration charges: contractual clause overriding statutory presumption allowed as deduction against capital gain after unrebutted doc...
Expenditure tied to investments yielding exempt income restricted to attributable costs; broader disallowance disallowed and adjustments to WDV and mi...
Admissibility of Investigative Statements invalidated reliance on coerced emails and valuation redetermination, resulting in set aside of penalties an...
Classification of printed technical documents: specific Chapter 49.01 entry prevails, enabling claimed customs exemptions for imported manuals and rep...
Page of 4816
Press 'Enter' after typing page number.
5281 to 5300 of 96301 Results
❮
❯
❯❯
0 / 200
Expand Note
Add to Folder
No Folders have been created
+
Are you sure you want to delete "My most important" ?
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.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4816 
Join Channel 
