Retrospective cancellation of charitable registration under section 12AB(4) was unsustainable; related-party benefit allegations did not prove nongenu...
Merger control notice and disclosure rules: Supreme Court limits penalties, rejects reopening of approved combination, and sets aside adverse findings...
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Section 62(2) of the GST law treats a best-judgment assessment as deemed withdrawn when the registered person files the required return within the stipulated period; delayed filing requires payment of the prescribed late fee. Where Form GSTR-3B for the relevant tax period was filed with the applicable late fee, the assessment was required to be treated as withdrawn. On that basis, the assessment for April 2023 was deemed withdrawn, and consequential bank attachments, if any, were set aside.
Section 62(2) of the GST law treats a best-judgment assessment as deemed withdrawn when the registered person files the required return within the stipulated period; delayed filing requires payment of the prescribed late fee. Where Form GSTR-3B for the relevant tax period was filed with the applicable late fee, the assessment was required to be treated as withdrawn. On that basis, the assessment for April 2023 was deemed withdrawn, and consequential bank attachments, if any, were set aside.
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