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Post-death GST liability permits fresh proceedings against legal representatives, while discontinued-business recovery remains limited to the inherite...
Non-confirmation of FEMA seizure prevents adjudicators from overriding pending appellate findings on recorded reasons and suspected foreign asset hold...
Cancellation of GST registration of the petitioner with retrospective effect - The High Court held that, Records clearly demonstrate that the Petitioner had submitted an application seeking cancellation of the GST registration on 17.07.2020 which was rejected and thereafter, vide order dated 30.09.2022, the registration of the petitioner has been cancelled retrospectively with effect from 01.07.2017 - It is clear that both the petitioner and the respondent want the GST registration to be cancelled, though for different reasons. - The petition is allowed, and the order of cancellation is modified to operate from 31.03.2020, aligning with the petitioner's discontinuation of business.
Cancellation of GST registration of the petitioner with retrospective effect - The High Court held that, Records clearly demonstrate that the Petitioner had submitted an application seeking cancellation of the GST registration on 17.07.2020 which was rejected and thereafter, vide order dated 30.09.2022, the registration of the petitioner has been cancelled retrospectively with effect from 01.07.2017 - It is clear that both the petitioner and the respondent want the GST registration to be cancelled, though for different reasons. - The petition is allowed, and the order of cancellation is modified to operate from 31.03.2020, aligning with the petitioner's discontinuation of business.
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