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Specific customs headings for scaffolding components prevail over general classification, invalidating misclassification proceedings and enabling with...
Liquidator appointment under Section 34 requires consideration of creditor recommendations, valid professional authorisation, and preservation of vali...
Income-tax exemption for specified regulatory fees and government grants applies subject to non-commercial activity and continuing compliance conditio...
Digital accessibility audit and remediation deadlines extended, while all other disability-compliance obligations for regulated entities remain unchan...
HC held that petitioner's GST registration cancellation was amenable to relief based on genuine circumstances of director's demise and consultant's incorrect advice. The court directed petitioner to file all pending GST returns within 4 weeks of registration restoration, accompanied by complete tax dues, applicable interest, and belated filing fees. The judicial intervention effectively provided an opportunity for procedural compliance and rectification of administrative non-compliance, recognizing the extenuating circumstances that led to the initial default.
HC held that petitioner's GST registration cancellation was amenable to relief based on genuine circumstances of director's demise and consultant's incorrect advice. The court directed petitioner to file all pending GST returns within 4 weeks of registration restoration, accompanied by complete tax dues, applicable interest, and belated filing fees. The judicial intervention effectively provided an opportunity for procedural compliance and rectification of administrative non-compliance, recognizing the extenuating circumstances that led to the initial default.
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