Opportunity to furnish unsecured-loan confirmations is required before reassessment initiation; proceedings require fresh consideration after taxpayer...
Under-reporting on a first reassessment return attracts penalty, while enhanced misreporting penalty requires proof of a statutory misreporting catego...
The petitioner's appeal against cancellation of GST registration was filed beyond the condonation period prescribed u/s 107(4) of the GST Act. The petitioner had not filed GSTR returns for over six months. In an identical batch of matters, the Madras High Court allowed writ petitions subject to fulfilling certain conditions. Following this precedent, the Court allowed the present writ petition on conditions agreed upon by the petitioner's counsel and not objected to by the respondents' counsel.
The petitioner's appeal against cancellation of GST registration was filed beyond the condonation period prescribed u/s 107(4) of the GST Act. The petitioner had not filed GSTR returns for over six months. In an identical batch of matters, the Madras High Court allowed writ petitions subject to fulfilling certain conditions. Following this precedent, the Court allowed the present writ petition on conditions agreed upon by the petitioner's counsel and not objected to by the respondents' counsel.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4916 
