Mis-declaration and Concealment: confiscation affirmed, transaction value re-determined and mandatory penalty sustained; redemption allowed on payment...
Infrastructure facility: energy-efficient public lighting held integral to road projects, qualifying the operator as a developer and eligible for dedu...
Fourth Proviso to Section 153A: extended-period inquiry requires a reasonable, material-based satisfaction that escaped income likely exceeds the thre...
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.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4826 
Join Channel 
