Transfer-pricing aggregation of distinct support-service and subcontract transactions was rejected, while debt-free receivables attracted no notional ...
Customs exemptions cover photovoltaic assembly machinery and PVF backsheets, while fully declared cleared imports may avoid confiscation and penalties...
Specific tariff classification for LCD devices overrides treatment as electricity-meter parts, defeating differential duty, extended limitation, and p...
Stayed disciplinary punishment does not establish unfitness for insolvency professional registration; reconsideration must disregard mere pendency of ...
Indirect corporate control can create related-party status, excluding financial creditors from Committee of Creditors representation, participation an...
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HC upheld GST registration cancellation under Section 29(2)(c) of CGST Act, 2017 for non-filing of returns for over six months. The court recognized the statutory obligation to electronically file returns and confirmed the administrative authority's power to cancel registration. However, the HC provided a remedial pathway, allowing the petitioner to potentially reinstate registration by submitting pending returns, paying tax dues, applicable interest, and late fees. The cancellation order was deemed valid, with discretionary reinstatement subject to compliance with prescribed procedural requirements.
HC upheld GST registration cancellation under Section 29(2)(c) of CGST Act, 2017 for non-filing of returns for over six months. The court recognized the statutory obligation to electronically file returns and confirmed the administrative authority's power to cancel registration. However, the HC provided a remedial pathway, allowing the petitioner to potentially reinstate registration by submitting pending returns, paying tax dues, applicable interest, and late fees. The cancellation order was deemed valid, with discretionary reinstatement subject to compliance with prescribed procedural requirements.
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