Specified development authority income receives retrospective tax exemption, subject to non-commercial activity, unchanged income sources, and return-...
Unified Brand India framework introduces voluntary Trust Mark certification and funding support for export branding, packaging and global promotional ...
Origin Declaration authentication governs preferential tariff claims under India-UK CETA, requiring a validated reference number before import clearan...
Separate assessment orders for different years remain valid when distinct notices and hearing opportunities prevent prejudice from combined proceeding...
Defined public benefit can retain charitable character; registration renewal requires examining genuine activities and legal compliance, not surplus a...
Capital reduction is distinct from share buy-back, preventing buy-back tax; restructuring interest and related business deductions also survive scruti...
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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