Faceless assessment and registration procedures are updated through electronic communication, revised recovery rules, extended deadlines, and replacem...
Risk-based selective vessel boarding requires accurate declarations and preserves master and agent liability where physical inspections are not select...
Permanent-establishment reassessment cannot revisit scrutinised disclosures; extended reopening fails without undisclosed material facts and within st...
Cancellation of registration passed by the respondent-authorities - The respondent GST authorities acknowledged instances of orders being issued without providing reasons for cancellation, and they committed to initiating suo-motu revision proceedings under Section 108 of the GST Act. They agreed to issue notices for revision proceedings within two weeks, giving the petitioners an opportunity to respond and providing detailed reasons for cancellation if not previously provided. - In view of assurance from GST department, writ petition disposed of.
Cancellation of registration passed by the respondent-authorities - The respondent GST authorities acknowledged instances of orders being issued without providing reasons for cancellation, and they committed to initiating suo-motu revision proceedings under Section 108 of the GST Act. They agreed to issue notices for revision proceedings within two weeks, giving the petitioners an opportunity to respond and providing detailed reasons for cancellation if not previously provided. - In view of assurance from GST department, writ petition disposed of.
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TaxTMI 
TaxTMI 
