Helicopter charter classification requires effective control analysis, while territorial performance, reasoned credit orders and wilful suppression de...
Specified fund definition expands PAN exemption eligibility for registered alternative investment funds and qualifying International Financial Service...
Tax exemption for specified legal-services authority income applies retrospectively, subject to non-commercial activity, unchanged income sources, and...
Approved resolution plans extinguish unsubmitted pre-approval tax claims, preventing later recovery outside the insolvency process and preserving a cl...
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.