Faceless reassessment jurisdiction turned on retrospective AO definition, with later faceless-assessment changes treated as clarificatory and procedur...
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The HC disposed of the petition regarding cancellation of the petitioner's GST registration due to non-filing of statutory returns for six continuous months. Following precedent established in Tvl.Suguna Cutpiece Center's case, the court permitted the petitioner to restore their registration by filing outstanding returns within 45 days, along with payment of defaulted tax, applicable interest, late fees, and fines. The petitioner had expressed willingness to fulfill these obligations as required under the GST Act. The court consistently applies this remedy in similar cases, allowing taxpayers an opportunity to rectify compliance failures rather than maintaining registration cancellations.
The HC disposed of the petition regarding cancellation of the petitioner's GST registration due to non-filing of statutory returns for six continuous months. Following precedent established in Tvl.Suguna Cutpiece Center's case, the court permitted the petitioner to restore their registration by filing outstanding returns within 45 days, along with payment of defaulted tax, applicable interest, late fees, and fines. The petitioner had expressed willingness to fulfill these obligations as required under the GST Act. The court consistently applies this remedy in similar cases, allowing taxpayers an opportunity to rectify compliance failures rather than maintaining registration cancellations.
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