Commitment proceedings gain extended timelines, structured defect refiling, and automatic resumption of inquiry after the adjusted completion period e...
Centralised assessment transfer becomes unwarranted once the searched person's assessment is complete, requiring restoration to the appropriate charge...
Co-operative deduction eligibility excludes refund and commercial-bank interest, while qualifying co-operative investments require entity-wise verific...
Enhanced tax rate on surrendered unexplained income applies prospectively, while cash-deposit telescoping requires verification of available surrender...
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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.
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