Extended limitation fails without specific suppression allegations, while overseas employee secondment remains taxable as manpower supply within norma...
Time-share accommodation classification excludes Club or Association Service where purchasers receive contractual occupancy rights without genuine mem...
CENVAT credit for trading requires reversal, while taxable-service rental credit remains proportionately available and limitation issues await resolut...
Vicarious liability for dishonoured company cheques may extend to non-signatory directors where complaints contain foundational responsibility avermen...
HC held that GST registration cancellation under Section 29(2)(c) of CGST Act, 2017 for non-filing of returns for six continuous months can be revoked. The court directed the petitioner to approach the empowered officer within two months, submit pending returns, pay tax dues, interest, and late fees. Upon compliance, the officer has discretionary authority to drop proceedings and restore GST registration, effectively providing an opportunity to rectify the administrative non-compliance and reinstate the registration.
HC held that GST registration cancellation under Section 29(2)(c) of CGST Act, 2017 for non-filing of returns for six continuous months can be revoked. The court directed the petitioner to approach the empowered officer within two months, submit pending returns, pay tax dues, interest, and late fees. Upon compliance, the officer has discretionary authority to drop proceedings and restore GST registration, effectively providing an opportunity to rectify the administrative non-compliance and reinstate the registration.
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