Faceless reassessment jurisdiction turned on retrospective AO definition, with later faceless-assessment changes treated as clarificatory and procedur...
Cancelled GST registration for non-filing of returns over six months was considered fit for restoration where no allegation of fraud or unlawful activity was shown, the default was linked to financial hardship and Covid-19 disruption, and the taxpayer expressed readiness to clear statutory dues. Restoration was made conditional on the authorities first ascertaining and intimating the outstanding tax, interest and late fee or penalty, and on payment within the stipulated time; failing payment, the petition would stand dismissed.
Cancelled GST registration for non-filing of returns over six months was considered fit for restoration where no allegation of fraud or unlawful activity was shown, the default was linked to financial hardship and Covid-19 disruption, and the taxpayer expressed readiness to clear statutory dues. Restoration was made conditional on the authorities first ascertaining and intimating the outstanding tax, interest and late fee or penalty, and on payment within the stipulated time; failing payment, the petition would stand dismissed.
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