Attachment of Pre Offence Mortgaged Property remains possible under PMLA; secured creditors may pursue statutory claim and seek auction with undertaki...
Restoration of GST registration after cancellation for non-filing of returns was discussed by reference to a co-ordinate bench ruling granting similar relief. The text states that the cancellation orders and the appellate dismissal for non-appearance were quashed, and registration was directed to be restored on determination and payment of outstanding GST dues within the stipulated time, together with applicable interest, late fee and penalty. The operative point is that restoration was made conditional on clearing the tax liabilities.
Restoration of GST registration after cancellation for non-filing of returns was discussed by reference to a co-ordinate bench ruling granting similar relief. The text states that the cancellation orders and the appellate dismissal for non-appearance were quashed, and registration was directed to be restored on determination and payment of outstanding GST dues within the stipulated time, together with applicable interest, late fee and penalty. The operative point is that restoration was made conditional on clearing the tax liabilities.
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