Charitable trust income application permits verified capital expenditure but rejects deferred pre-operative claims and requires reconsideration of con...
Reinsurance premium deductions require established regulatory breaches, while independently acquired software qualifies within the computer depreciati...
Rectification of mistake remains limited to self-evident record errors, preventing merits review through miscellaneous applications and preserving fin...
Tender creditworthiness conditions may extend to de facto Promoter Directors, with post-participation challenges generally barred absent arbitrariness...
Corporate representation in PMLA summons proceedings permitted through an authorised signatory, subject to directors' continuing cooperation and atten...
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.
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