Opportunity to furnish unsecured-loan confirmations is required before reassessment initiation; proceedings require fresh consideration after taxpayer...
Under-reporting on a first reassessment return attracts penalty, while enhanced misreporting penalty requires proof of a statutory misreporting catego...
Rejection of petitioner's application for grant of registration by a non-speaking order - In this case, the petitioner, a successful Resolution Applicant under the Insolvency Resolution Process, was denied registration under the Uttar Pradesh Goods and Services Tax Act, 2017, despite its Resolution Plan being accepted by the NCLT. The Court found the denial of registration to be a violation of the petitioner's fundamental right to carry on business and ordered the Registering Authority to reconsider the application on its merits within a week.
Rejection of petitioner's application for grant of registration by a non-speaking order - In this case, the petitioner, a successful Resolution Applicant under the Insolvency Resolution Process, was denied registration under the Uttar Pradesh Goods and Services Tax Act, 2017, despite its Resolution Plan being accepted by the NCLT. The Court found the denial of registration to be a violation of the petitioner's fundamental right to carry on business and ordered the Registering Authority to reconsider the application on its merits within a week.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4916 
