Interactive touchscreen panels with integrated computing functions fall under automatic data-processing machines rather than display monitors for cust...
Ex parte injunction service requirements were substantially met, while civil recovery and SFIO investigation into provident fund defalcation continued...
Enforcement of resolution-plan directions continues without a Supreme Court stay, preventing suspension of redistribution and escrowed-fund distributi...
Third-party ownership claims over attached property require Special Court adjudication where purchasers lack registered sale deeds and bona fides rema...
Pure-agent reimbursements in clearing and forwarding services are excluded from taxable value when qualifying third-party payments are properly record...
Customs relief for Strait of Hormuz maritime disruptions remains available, with existing conditions continuing unchanged through the extended validit...
HC set aside GST registration cancellation order issued u/s 29(2)(c) of CGST Act 2017 for non-filing of returns for six continuous months. Following precedents from coordinate benches and considering Rule 22(4) of CGST Rules 2017, the court directed petitioner to approach concerned authority within one month for revocation of cancellation and restoration of registration, subject to payment of all statutory dues. Court determined continuing the petition would serve no purpose given established precedent in similar matters. Original cancellation order dated 10.02.2021 was set aside with specific directions for restoration process.
HC set aside GST registration cancellation order issued u/s 29(2)(c) of CGST Act 2017 for non-filing of returns for six continuous months. Following precedents from coordinate benches and considering Rule 22(4) of CGST Rules 2017, the court directed petitioner to approach concerned authority within one month for revocation of cancellation and restoration of registration, subject to payment of all statutory dues. Court determined continuing the petition would serve no purpose given established precedent in similar matters. Original cancellation order dated 10.02.2021 was set aside with specific directions for restoration process.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4803
Join Channel
TaxTMI 
