Deferred Payment of Customs Duty extended to Eligible Manufacturer Importers with electronic registration and ICEGATE authentication for conditional c...
Tariff classification determines GST schedule and rate; beverages in Schedule III attract the higher rate, tea extracts and syrups in Schedule I attra...
Fraudulent trading requires cogent evidence of intent to defraud; ordinary-course payments protected, except post-insolvency withdrawals must be resto...
GST registration cancelled for continuous non-filing of returns may be restored where the taxpayer files the pending returns and complies with the proviso to Rule 22(4) of the CGST Rules. The text notes that, on facts similar to an earlier Gauhati HC decision, the petitioner was allowed to apply within sixty days for restoration, and the competent authority was directed to consider the request in accordance with law after statutory compliance. It also records that the period under Section 73(10) was to run from the date of the order, except for FY 2024-25, which was to be governed by Section 44, with arrears of tax, penalty, interest and late fee to be paid.
GST registration cancelled for continuous non-filing of returns may be restored where the taxpayer files the pending returns and complies with the proviso to Rule 22(4) of the CGST Rules. The text notes that, on facts similar to an earlier Gauhati HC decision, the petitioner was allowed to apply within sixty days for restoration, and the competent authority was directed to consider the request in accordance with law after statutory compliance. It also records that the period under Section 73(10) was to run from the date of the order, except for FY 2024-25, which was to be governed by Section 44, with arrears of tax, penalty, interest and late fee to be paid.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4827 
Join Channel 
