Working capital adjustment, comparable selection and trade receivables interest were revisited in transfer pricing, with key additions deleted and rem...
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GST registration cancellation due to non-filing of returns and non-payment of taxes. Considering the company underwent CIRP process under Insolvency and Bankruptcy Code, leeway granted to revive business. Petitioner directed to file application for revocation of registration cancellation by specific date, accompanied by draft returns proposed for filing upon restoration. Writ petition disposed with conditions imposed, allowing company certain leeway given special circumstances of CIRP process.
GST registration cancellation due to non-filing of returns and non-payment of taxes. Considering the company underwent CIRP process under Insolvency and Bankruptcy Code, leeway granted to revive business. Petitioner directed to file application for revocation of registration cancellation by specific date, accompanied by draft returns proposed for filing upon restoration. Writ petition disposed with conditions imposed, allowing company certain leeway given special circumstances of CIRP process.
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