Captive power transfer pricing and non-resident export commission rules support deletion of adjustments and withholding disallowance in discussed proc...
Cooperative society deposits, member-interest TDS exemption and credit-facility deduction claims require verification through records and supporting e...
Customs jurisdiction over EPCG condition breaches survives export-obligation discharge certificates, requiring alleged fraud and misdeclaration to be ...
HC upheld the cancellation of taxpayer's registration due to non-filing of returns for six consecutive months. Despite filing returns after the show cause notice, the taxpayer failed to submit returns for all six months with requisite tax interest and late fees. The court emphasized that piecemeal return filing does not satisfy the statutory requirement under Rule 22(4) of CGST Rules. The cause of action for registration cancellation remained valid since the taxpayer did not comprehensively rectify the default by submitting all pending returns and associated financial obligations. Consequently, the registration cancellation order was deemed legally justified and the petition was dismissed.
HC upheld the cancellation of taxpayer's registration due to non-filing of returns for six consecutive months. Despite filing returns after the show cause notice, the taxpayer failed to submit returns for all six months with requisite tax interest and late fees. The court emphasized that piecemeal return filing does not satisfy the statutory requirement under Rule 22(4) of CGST Rules. The cause of action for registration cancellation remained valid since the taxpayer did not comprehensively rectify the default by submitting all pending returns and associated financial obligations. Consequently, the registration cancellation order was deemed legally justified and the petition was dismissed.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4803
Join Channel
TaxTMI 
