Blocked input tax credit for resort construction remains unavailable; interest follows actual utilisation, while delayed payment attracts statutory pe...
Duplicate PAN allocation requires record verification and deactivation reasons before assessment-related transactions can be attributed to an assessee...
Faceless assessment safeguards require requested personal hearings and adequate final show-cause response time, failing which reassessment is required...
Revocation of GST registration following cancellation for non-furnishing of returns requires filing outstanding returns and paying tax, interest, late fee and penalty. Verification limited to return filing and tax payment does not satisfy the proviso to Rule 23(1), which makes payment of these ancillary statutory liabilities a condition for revocation. The revocation order was modified to require recovery of unpaid interest and late fee and imposition of penalty under Rule 23.
Revocation of GST registration following cancellation for non-furnishing of returns requires filing outstanding returns and paying tax, interest, late fee and penalty. Verification limited to return filing and tax payment does not satisfy the proviso to Rule 23(1), which makes payment of these ancillary statutory liabilities a condition for revocation. The revocation order was modified to require recovery of unpaid interest and late fee and imposition of penalty under Rule 23.
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TaxTMI 
TaxTMI 
of 4886 
