Certificate-of-origin verification procedure governs preferential customs benefits; denial without retroactive verification was set aside with consequ...
Disciplinary Committee jurisdiction and mandatory investigation requirements invalidated cancellation of an insolvency professional's registration and...
Retention of seized property survives where recorded reasons support proceeds of crime, while stayed investigation periods are excluded from limitatio...
Specified income of Baddi Barotiwala Nalagarh Development Authority receives conditional tax exemption, retrospectively covering its designated assess...
Specified development authority income receives retrospective tax exemption, subject to non-commercial activity, unchanged income sources, and return-...
Unified Brand India framework introduces voluntary Trust Mark certification and funding support for export branding, packaging and global promotional ...
Rule 22(4) permits the proper officer to drop GST registration cancellation proceedings where a registered person, instead of replying to a notice for non-furnishing of returns, furnishes all pending returns and pays outstanding tax, interest and late fee. Given the serious civil consequences of cancellation, restoration may be considered when these compliance requirements are met. A registered person may seek restoration within the stipulated period, and the concerned authority must consider and dispose of the application expeditiously in accordance with law upon compliance. The writ petition was disposed of with liberty to pursue restoration.
Rule 22(4) permits the proper officer to drop GST registration cancellation proceedings where a registered person, instead of replying to a notice for non-furnishing of returns, furnishes all pending returns and pays outstanding tax, interest and late fee. Given the serious civil consequences of cancellation, restoration may be considered when these compliance requirements are met. A registered person may seek restoration within the stipulated period, and the concerned authority must consider and dispose of the application expeditiously in accordance with law upon compliance. The writ petition was disposed of with liberty to pursue restoration.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4803
Join Channel
TaxTMI 
