Retention of seized property survives where recorded reasons support proceeds of crime, while stayed investigation periods are excluded from limitatio...
Specified income of Baddi Barotiwala Nalagarh Development Authority receives conditional tax exemption, retrospectively covering its designated assess...
Specified development authority income receives retrospective tax exemption, subject to non-commercial activity, unchanged income sources, and return-...
Unified Brand India framework introduces voluntary Trust Mark certification and funding support for export branding, packaging and global promotional ...
Origin Declaration authentication governs preferential tariff claims under India-UK CETA, requiring a validated reference number before import clearan...
Separate assessment orders for different years remain valid when distinct notices and hearing opportunities prevent prejudice from combined proceeding...
Cancellation of GST registration of the Petitioner with retrospective effect - The High Court in view of the above facts that Petitioner does not seek to carry on business or continue with the registration, the impugned order dated 14.03.2023 is modified to the limited extent that registration shall now be treated as cancelled with effect from 15.08.2021 i.e., the date of the death of the assessee. - Regarding refund, the High Court clarified tahat the petitioner can make an application to claim amounts standing to the credit of the predecessor and directs concerned authorities to consider it in accordance with the law.
Cancellation of GST registration of the Petitioner with retrospective effect - The High Court in view of the above facts that Petitioner does not seek to carry on business or continue with the registration, the impugned order dated 14.03.2023 is modified to the limited extent that registration shall now be treated as cancelled with effect from 15.08.2021 i.e., the date of the death of the assessee. - Regarding refund, the High Court clarified tahat the petitioner can make an application to claim amounts standing to the credit of the predecessor and directs concerned authorities to consider it in accordance with the law.
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