Governmental authority status supports construction-service exemption, while pre-cutoff contract and stamp-duty compliance requires verification on re...
Automated Free Sale and Commerce Certificates enable paperless processing while retaining risk-based manual verification for selected exporter applica...
Employee stock-shortage penalties do not constitute consideration for services, preventing GST collection under Schedule II in employment relationship...
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.
Note: It is a system-generated summary and is for quick reference only.