Pre-trial bail granted where custodial period, documentary prosecution, and magistrate-triable offence favor release subject to surety and no witness ...
Allowability of Salary Exemptions: Form 16 entries can substantiate HRA and other salary exemptions, and home loan interest is deductible for a self-o...
Capital gains exemption: payment for plot, architect fees and bona fide commencement of construction can satisfy utilisation requirement and secure re...
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.
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