Cooperative society deposits, member-interest TDS exemption and credit-facility deduction claims require verification through records and supporting e...
Customs jurisdiction over EPCG condition breaches survives export-obligation discharge certificates, requiring alleged fraud and misdeclaration to be ...
Contractual tolerance requires consideration; breach recoveries, qualifying public infrastructure services and road works escape service tax liability...
Personal hearing requirements in GST adjudication were satisfied by prior opportunities and written submissions; appellate limitation received writ-pe...
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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