Person chargeable with duty must be the importer at importation; subsequent purchasers cannot be held liable where beneficial owner rules did not appl...
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Cancelled GST registration for non-filing of returns may be restored where the taxpayer is willing to file all pending returns and pay tax dues with applicable interest, penalty and late fee. The note records that, following an earlier coordinate Bench ruling on similar facts, restoration is to be considered by the proper authority under the proviso to Rule 22(4) of the CGST Rules. It further states that the taxpayer was given time to approach the competent authority for restoration, and that the limitation period under Section 73(10) would run from the date of the order, subject to the stated exception for FY 2024-25.
Cancelled GST registration for non-filing of returns may be restored where the taxpayer is willing to file all pending returns and pay tax dues with applicable interest, penalty and late fee. The note records that, following an earlier coordinate Bench ruling on similar facts, restoration is to be considered by the proper authority under the proviso to Rule 22(4) of the CGST Rules. It further states that the taxpayer was given time to approach the competent authority for restoration, and that the limitation period under Section 73(10) would run from the date of the order, subject to the stated exception for FY 2024-25.
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