Arrest safeguards and transit remand requirements invalidated detention following inter-State transfer without communicated grounds or magistrate auth...
Arrest safeguards require disclosed grounds, relative intimation and transit remand, while duplicate prosecution under the CGST framework is unsustain...
Document Identification Number defects can invalidate GST assessments, with delayed challenges entertained conditionally where patent irregularities e...
Windmill commissioning evidence supported higher depreciation where grid connection and electricity generation proved operational use before the relev...
HC allowed the writ petition, directing the petitioner to approach the concerned tax authority within two months to seek restoration of GST registration. The court held that if the petitioner submits pending returns, pays tax dues, interest, and late fees in compliance with CGST Rules, 2017, the authority must expeditiously consider and process the registration restoration. The decision provides a procedural pathway for the petitioner to rectify GST registration cancellation by fulfilling statutory requirements.
HC allowed the writ petition, directing the petitioner to approach the concerned tax authority within two months to seek restoration of GST registration. The court held that if the petitioner submits pending returns, pays tax dues, interest, and late fees in compliance with CGST Rules, 2017, the authority must expeditiously consider and process the registration restoration. The decision provides a procedural pathway for the petitioner to rectify GST registration cancellation by fulfilling statutory requirements.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4805
Join Channel
TaxTMI 
