Liquidator appointment under Section 34 requires consideration of creditor recommendations, valid professional authorisation, and preservation of vali...
Income-tax exemption for specified regulatory fees and government grants applies subject to non-commercial activity and continuing compliance conditio...
Digital accessibility audit and remediation deadlines extended, while all other disability-compliance obligations for regulated entities remain unchan...
GST registration cancellation appeals dismissed solely as time-barred may be restored where a genuine explanation establishes that non-compliance and delay arose from lack of awareness of online requirements and reliance on advisers who failed to act. Cancellation that brings business operations to a standstill supports consideration of the appellate remedy on merits. The appellate authority must entertain and decide the appeal in accordance with law, subject to payment of applicable late fee, penalty and other statutory deposits.
GST registration cancellation appeals dismissed solely as time-barred may be restored where a genuine explanation establishes that non-compliance and delay arose from lack of awareness of online requirements and reliance on advisers who failed to act. Cancellation that brings business operations to a standstill supports consideration of the appellate remedy on merits. The appellate authority must entertain and decide the appeal in accordance with law, subject to payment of applicable late fee, penalty and other statutory deposits.
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