Undisclosed foreign asset classification requires an unexplained source; unrebutted affidavits and corroborative evidence defeated the Black Money Act...
Specialized Investment Fund distribution now requires dedicated certification, while transitional recognition preserves existing qualified distributor...
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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.
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