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 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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