Invoice-based recovery claims remain time-barred despite separate winding-up proceedings, absent valid acknowledgment or part-payment of the disputed ...
Extended limitation fails without specific suppression allegations, while overseas employee secondment remains taxable as manpower supply within norma...
Time-share accommodation classification excludes Club or Association Service where purchasers receive contractual occupancy rights without genuine mem...
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GST registration cancelled for non-compliance may be considered for revocation where pending returns are filed, tax liabilities are paid and late fees are deposited. Filing returns shortly after cancellation supports fresh consideration because permanent cancellation can restrict the taxpayer's ability to conduct business. Revocation applications should be assessed by the competent authority after compliance with return-filing, tax-payment and late-fee requirements. The appellate and revocation-rejection orders were set aside, and the revocation application was remitted for fresh consideration within two months.
GST registration cancelled for non-compliance may be considered for revocation where pending returns are filed, tax liabilities are paid and late fees are deposited. Filing returns shortly after cancellation supports fresh consideration because permanent cancellation can restrict the taxpayer's ability to conduct business. Revocation applications should be assessed by the competent authority after compliance with return-filing, tax-payment and late-fee requirements. The appellate and revocation-rejection orders were set aside, and the revocation application was remitted for fresh consideration within two months.
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