Invoice-based recovery claims remain time-barred despite separate winding-up proceedings, absent valid acknowledgment or part-payment of the disputed ...
Extended limitation fails without specific suppression allegations, while overseas employee secondment remains taxable as manpower supply within norma...
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The HC quashed the GST registration cancellation order, finding it procedurally deficient as a non-speaking order that failed to conform with FORM GST REG-19 requirements. Despite the petitioner's delayed approach (filing after approximately one year), the Court determined that the order's statutory non-compliance outweighed concerns about delay. The Court remanded the matter to the show cause notice stage, providing the petitioner two options: either submit a reply demonstrating why registration should not be cancelled under Rule 22(2) of CGST Rules read with Section 29(2)(c) of CGST Act, or furnish all pending returns with full payment of tax dues, applicable interest, late fees and penalties.
The HC quashed the GST registration cancellation order, finding it procedurally deficient as a non-speaking order that failed to conform with FORM GST REG-19 requirements. Despite the petitioner's delayed approach (filing after approximately one year), the Court determined that the order's statutory non-compliance outweighed concerns about delay. The Court remanded the matter to the show cause notice stage, providing the petitioner two options: either submit a reply demonstrating why registration should not be cancelled under Rule 22(2) of CGST Rules read with Section 29(2)(c) of CGST Act, or furnish all pending returns with full payment of tax dues, applicable interest, late fees and penalties.
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