Bona fide disclosure requirements govern under-reporting penalties, and post-penalty immunity applications cannot secure available statutory protectio...
Certificate-of-origin verification procedure governs preferential customs benefits; denial without retroactive verification was set aside with consequ...
Disciplinary Committee jurisdiction and mandatory investigation requirements invalidated cancellation of an insolvency professional's registration and...
The respondent failed to process the petitioner's application for cancellation of GST registration, citing reasons such as the requirement to pay due tax and penalties, and submit details like stock register and bank statements. The court held that these grounds were untenable, as the cancellation of GST registration would not impinge upon the petitioner's liability to pay outstanding taxes and penalties. The scrutiny of the petitioner's tax liability for a prior period cannot be a ground for refusing cancellation of GST registration. The respondent was directed to process the petitioner's application for cancellation of GST registration, and the petition was disposed of.
The respondent failed to process the petitioner's application for cancellation of GST registration, citing reasons such as the requirement to pay due tax and penalties, and submit details like stock register and bank statements. The court held that these grounds were untenable, as the cancellation of GST registration would not impinge upon the petitioner's liability to pay outstanding taxes and penalties. The scrutiny of the petitioner's tax liability for a prior period cannot be a ground for refusing cancellation of GST registration. The respondent was directed to process the petitioner's application for cancellation of GST registration, and the petition was disposed of.
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