Invoice-based recovery claims remain time-barred despite separate winding-up proceedings, absent valid acknowledgment or part-payment of the disputed ...
Extended limitation fails without specific suppression allegations, while overseas employee secondment remains taxable as manpower supply within norma...
Time-share accommodation classification excludes Club or Association Service where purchasers receive contractual occupancy rights without genuine mem...
CENVAT credit for trading requires reversal, while taxable-service rental credit remains proportionately available and limitation issues await resolut...
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Cancellation of registration certificates - Non-furnishing of GST returns due to COVID - The High Court interpreted Rule 22 of the CGST Rules, 2017, particularly the proviso to sub-rule (4), which allows for the dropping of proceedings and restoration of registration if pending returns are furnished, and tax dues are paid along with applicable interest and late fees. - Considering previous court orders in similar cases, the court decided to grant relief to the petitioner by setting aside the cancellation order and directing the petitioner to approach the authority for restoration of GST registration.
Cancellation of registration certificates - Non-furnishing of GST returns due to COVID - The High Court interpreted Rule 22 of the CGST Rules, 2017, particularly the proviso to sub-rule (4), which allows for the dropping of proceedings and restoration of registration if pending returns are furnished, and tax dues are paid along with applicable interest and late fees. - Considering previous court orders in similar cases, the court decided to grant relief to the petitioner by setting aside the cancellation order and directing the petitioner to approach the authority for restoration of GST registration.
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