Pre-enactment land-sale agreements escape stamp-duty value substitution where substantial banking-channel consideration was received before Section 43...
Customs valuation and classification require comparable evidence and assessment of imported goods in their actual condition, invalidating related pena...
Cancelled GST registration may be restored where the default in filing returns is not shown to be fraudulent, intentional or deliberate, and the taxpayer is willing to clear the outstanding dues. The note records that restoration was treated as justified in such circumstances, subject to determination and payment of the statutory tax dues together with applicable interest and late fee or penalty within the time fixed by the Court. If payment is not made within that period, the request for restoration fails.
Cancelled GST registration may be restored where the default in filing returns is not shown to be fraudulent, intentional or deliberate, and the taxpayer is willing to clear the outstanding dues. The note records that restoration was treated as justified in such circumstances, subject to determination and payment of the statutory tax dues together with applicable interest and late fee or penalty within the time fixed by the Court. If payment is not made within that period, the request for restoration fails.
Note: It is a system-generated summary and is for quick reference only.
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