Captive power transfer pricing and non-resident export commission rules support deletion of adjustments and withholding disallowance in discussed proc...
Cooperative society deposits, member-interest TDS exemption and credit-facility deduction claims require verification through records and supporting e...
Customs jurisdiction over EPCG condition breaches survives export-obligation discharge certificates, requiring alleged fraud and misdeclaration to be ...
Contractual tolerance requires consideration; breach recoveries, qualifying public infrastructure services and road works escape service tax liability...
Under the parallel CGST and State GST framework, State-wise registration does not permit a taxpayer to evade compliance by shifting business to another State. Where a company has obtained registration in one State but failed to file returns, leading to cancellation or suspension of that registration, it remains a defaulter under the GST scheme. That default can justify refusal of registration in another State until the earlier statutory obligations are complied with. The HC upheld denial of GST registration in Rajasthan based on non-compliance in Tamil Nadu and dismissed the writ petition.
Under the parallel CGST and State GST framework, State-wise registration does not permit a taxpayer to evade compliance by shifting business to another State. Where a company has obtained registration in one State but failed to file returns, leading to cancellation or suspension of that registration, it remains a defaulter under the GST scheme. That default can justify refusal of registration in another State until the earlier statutory obligations are complied with. The HC upheld denial of GST registration in Rajasthan based on non-compliance in Tamil Nadu and dismissed the writ petition.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4801
Join Channel
TaxTMI 
