Commission expenditure linked to pharmaceutical marketing income qualifies as business deduction when recipient identity, genuineness and business pur...
Country of Origin Certificates and declared transaction value supported preferential customs exemption where authenticity and invoice prices remained ...
The High Court considered a case involving the condonation of delay in filing a revocation application for the cancellation of GST registration. The court held that the delay in invoking the proviso to Rule 23 of the Odisha Goods and Services Tax Rules was condoned. The petitioner was directed to deposit all taxes, interest, late fees, penalties, etc., and comply with other formalities. Upon doing so, the petitioner's application for revocation would be considered in accordance with the law. The petition was disposed of accordingly.
The High Court considered a case involving the condonation of delay in filing a revocation application for the cancellation of GST registration. The court held that the delay in invoking the proviso to Rule 23 of the Odisha Goods and Services Tax Rules was condoned. The petitioner was directed to deposit all taxes, interest, late fees, penalties, etc., and comply with other formalities. Upon doing so, the petitioner's application for revocation would be considered in accordance with the law. The petition was disposed of accordingly.
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