Handicraft job work receives concessional GST only for registered principals and predominantly handmade goods; commercial resin articles remain taxabl...
Reassessment disclosure requirements permit stated reasons without revealing information sources, but prior-taxation claims require full examination b...
Independent assessment discretion and corroborated electronic evidence determine validity of on-money additions and undisclosed-consideration assessme...
Seeking revocation of order of cancellation of registration - The High Court directed the petitioner to file returns for the period prior to the cancellation of registration within 45 days from the date of receipt of the order. This includes paying tax dues, interest, and fees for belated filing of returns. - Any unutilized Input Tax Credit shall not be allowed to be used for payment of tax, interest, or fine/fee unless scrutinized and approved by an appropriate officer. - The restoration of the GST registration is subject to and conditional upon fulfilling the conditions imposed.
Seeking revocation of order of cancellation of registration - The High Court directed the petitioner to file returns for the period prior to the cancellation of registration within 45 days from the date of receipt of the order. This includes paying tax dues, interest, and fees for belated filing of returns. - Any unutilized Input Tax Credit shall not be allowed to be used for payment of tax, interest, or fine/fee unless scrutinized and approved by an appropriate officer. - The restoration of the GST registration is subject to and conditional upon fulfilling the conditions imposed.
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