Purposive interpretation of residential house exemption: unregistered purchase agreement alone does not defeat relief, but investment must be verified...
HC allows GST registration revocation petition, directing petitioner to approach designated authority within 2 months and submit pending returns with full tax dues, interest, and late fees. If all requirements under Rule 22(4) of CGST Rules, 2017 are met, authority must expeditiously restore registration. Statutory limitation periods under Section 73(10) commence from order date, with petitioner liable for outstanding arrears including taxes, penalties, interest, and late fees.
HC allows GST registration revocation petition, directing petitioner to approach designated authority within 2 months and submit pending returns with full tax dues, interest, and late fees. If all requirements under Rule 22(4) of CGST Rules, 2017 are met, authority must expeditiously restore registration. Statutory limitation periods under Section 73(10) commence from order date, with petitioner liable for outstanding arrears including taxes, penalties, interest, and late fees.
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