Foreign portfolio investment liberalisation extends listed equity access to all individual persons resident outside India, subject to limit monitoring...
Unsubstantiated exempt agricultural income claim sustains concealment penalty after disclosure only on departmental detection and no bona fide evidenc...
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The High Court allowed the petition seeking revocation of registration cancellation u/s 30 of the GST Act. The Court recognized the serious consequences of cancellation on the petitioner's business and emphasized the Act's objective of tax collection. The petitioner was permitted to apply u/s 30 upon payment of Rs. 6,19,258.85 and other penalties. The payment of interest was without prejudice to the petitioner's rights, allowing challenge within 30 days. The decision reflects a liberal approach towards defaulters to enable businesses to continue operations.
The High Court allowed the petition seeking revocation of registration cancellation u/s 30 of the GST Act. The Court recognized the serious consequences of cancellation on the petitioner's business and emphasized the Act's objective of tax collection. The petitioner was permitted to apply u/s 30 upon payment of Rs. 6,19,258.85 and other penalties. The payment of interest was without prejudice to the petitioner's rights, allowing challenge within 30 days. The decision reflects a liberal approach towards defaulters to enable businesses to continue operations.
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