Mis-declaration in import descriptions must be deliberate to justify confiscation; withheld contemporaneous import documents invalidate value redeterm...
Liability for EPCG export shortfall: duty and interest sustained, but confiscation and penalties quashed where no fraud and causes beyond importer con...
Cancellation of GST registration for non-filing of returns may be restored where the registered person furnishes all pending returns and pays the tax dues with applicable interest and late fee under the proviso to Rule 22(4) of the CGST Rules. The authority may then drop the cancellation proceedings and consider restoration in accordance with law. The liability to pay statutory dues remains intact, and the time for compliance continues to run from the relevant order, subject to the stated computation rule for the later financial year.
Cancellation of GST registration for non-filing of returns may be restored where the registered person furnishes all pending returns and pays the tax dues with applicable interest and late fee under the proviso to Rule 22(4) of the CGST Rules. The authority may then drop the cancellation proceedings and consider restoration in accordance with law. The liability to pay statutory dues remains intact, and the time for compliance continues to run from the relevant order, subject to the stated computation rule for the later financial year.
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