Overlapping GST proceedings require Central and State authorities to designate one competent authority for coordinated adjudication of the same matter...
Composite healthcare supplies retain exemption when patient care is the contract's essential character, despite payment through an implementing agency...
Receipt of immovable property requires actual possession or enjoyment; redevelopment allotments exchanged for tenancy rights fall outside deemed incom...
Section 80P deduction covers Souharda credit societies, including qualifying surplus-deposit interest, subject to member KYC verification for cash dep...
Ex parte cancellation of GST registration can be set aside conditionally where the taxpayer is willing to regularise the default by filing pending returns and paying the consequential tax, interest and penalty. The HC stated that restoration should be granted on compliance within a reasonable time, and directed that the registration be restored after the portal is enabled if the petitioner uploads all pending returns and makes the required payments within the time granted. The cancellation order and the appellate order were quashed subject to that compliance, with liberty to the authorities to proceed according to law on default.
Ex parte cancellation of GST registration can be set aside conditionally where the taxpayer is willing to regularise the default by filing pending returns and paying the consequential tax, interest and penalty. The HC stated that restoration should be granted on compliance within a reasonable time, and directed that the registration be restored after the portal is enabled if the petitioner uploads all pending returns and makes the required payments within the time granted. The cancellation order and the appellate order were quashed subject to that compliance, with liberty to the authorities to proceed according to law on default.
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