Fair-rent assessment requires consideration of lease terms, valuation principles and prevailing market rent; the certificate was quashed for fresh rev...
Document Identification Number compliance is satisfied when electronically communicated orders are promptly authenticated through a correctly identifi...
Industrial shrimp-feed machinery classification follows its commercial function, placing integrated production plants under the specific industrial fo...
GST registration cancelled for continuous non-filing of returns may be restored where the registered person approaches the proper authority and complies with the proviso to Rule 22(4) by furnishing pending returns and paying tax dues, interest, penalty and late fee. The text states that restoration can be considered in accordance with law, with an application made within the stipulated time. It also notes that the limitation period under Section 73(10) is to run from the date of the order, except for financial year 2024-25, which is to be governed separately under the return-related provisions.
GST registration cancelled for continuous non-filing of returns may be restored where the registered person approaches the proper authority and complies with the proviso to Rule 22(4) by furnishing pending returns and paying tax dues, interest, penalty and late fee. The text states that restoration can be considered in accordance with law, with an application made within the stipulated time. It also notes that the limitation period under Section 73(10) is to run from the date of the order, except for financial year 2024-25, which is to be governed separately under the return-related provisions.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4798
Join Channel
TaxTMI 
