Extended limitation fails without specific suppression allegations, while overseas employee secondment remains taxable as manpower supply within norma...
Time-share accommodation classification excludes Club or Association Service where purchasers receive contractual occupancy rights without genuine mem...
CENVAT credit for trading requires reversal, while taxable-service rental credit remains proportionately available and limitation issues await resolut...
Vicarious liability for dishonoured company cheques may extend to non-signatory directors where complaints contain foundational responsibility avermen...
GST registration cancelled for non-filing of returns can be restored where the taxpayer files all pending returns and pays the tax dues, applicable interest and late fee, because the proviso to Rule 22(4) of the CGST Rules permits the proper officer to drop cancellation proceedings in such cases. As cancellation carries serious civil consequences, the authority must consider a proper restoration application in accordance with law once the statutory requirements are met. The text links this relief to principles of natural justice and the officer's power to restore registration on compliance.
GST registration cancelled for non-filing of returns can be restored where the taxpayer files all pending returns and pays the tax dues, applicable interest and late fee, because the proviso to Rule 22(4) of the CGST Rules permits the proper officer to drop cancellation proceedings in such cases. As cancellation carries serious civil consequences, the authority must consider a proper restoration application in accordance with law once the statutory requirements are met. The text links this relief to principles of natural justice and the officer's power to restore registration on compliance.
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