Rectification of mistake remains limited to self-evident record errors, preventing merits review through miscellaneous applications and preserving fin...
Tender creditworthiness conditions may extend to de facto Promoter Directors, with post-participation challenges generally barred absent arbitrariness...
Corporate representation in PMLA summons proceedings permitted through an authorised signatory, subject to directors' continuing cooperation and atten...
Helicopter charter classification requires effective control analysis, while territorial performance, reasoned credit orders and wilful suppression de...
Specified fund definition expands PAN exemption eligibility for registered alternative investment funds and qualifying International Financial Service...
Tax exemption for specified legal-services authority income applies retrospectively, subject to non-commercial activity, unchanged income sources, and...
The High Court addressed the issue of cancellation of GST registration due to non-filing of returns and the rejection of an appeal on the ground of time limitation. The respondent claimed that the statute prescribes a specific limitation period of 90 days to file an appeal, and the petitioner's appeal was time-barred. The Court held that no useful purpose would be served by keeping the petitioners out of the Goods and Service Tax regime, as they would continue their businesses and supply goods and services. The Court acknowledged that most small-scale entrepreneurs are uneducated and unaccustomed to handling emails and advanced technologies, despite providing email IDs during registration. The Court emphasized that the object of any government should be to promote trade, not curtail it. The method adopted by the department is likened to strangulating the neck of small-scale entrepreneurs, as cancellation of registration amounts to capital punishment for traders. The Court expects the GST department to amend relevant provisions, considering the consequences on traders, and to find modalities for conveying show cause notices via SMS and regional languages.
The High Court addressed the issue of cancellation of GST registration due to non-filing of returns and the rejection of an appeal on the ground of time limitation. The respondent claimed that the statute prescribes a specific limitation period of 90 days to file an appeal, and the petitioner's appeal was time-barred. The Court held that no useful purpose would be served by keeping the petitioners out of the Goods and Service Tax regime, as they would continue their businesses and supply goods and services. The Court acknowledged that most small-scale entrepreneurs are uneducated and unaccustomed to handling emails and advanced technologies, despite providing email IDs during registration. The Court emphasized that the object of any government should be to promote trade, not curtail it. The method adopted by the department is likened to strangulating the neck of small-scale entrepreneurs, as cancellation of registration amounts to capital punishment for traders. The Court expects the GST department to amend relevant provisions, considering the consequences on traders, and to find modalities for conveying show cause notices via SMS and regional languages.
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