Fair-rent assessment requires consideration of lease terms, valuation principles and prevailing market rent; the certificate was quashed for fresh rev...
Document Identification Number compliance is satisfied when electronically communicated orders are promptly authenticated through a correctly identifi...
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.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4803
Join Channel
TaxTMI 
