Unregistered profit-sharing agreements cannot justify occupation of corporate debtor premises during CIRP; repossession by the Resolution Professional...
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HC ruled that GST registration cancellation under Section 29(2)(c) of CGST Act, 2017 for non-filing of returns for over six months can be remedied. The petitioner is permitted to approach the designated authority within two months, submit pending returns, pay tax dues, interest, and late fees. If all statutory requirements are fulfilled, the authority must expeditiously consider restoring the GST registration in accordance with legal provisions. The court's directive provides an opportunity for procedural rectification and reinstatement of the petitioner's tax registration status.
HC ruled that GST registration cancellation under Section 29(2)(c) of CGST Act, 2017 for non-filing of returns for over six months can be remedied. The petitioner is permitted to approach the designated authority within two months, submit pending returns, pay tax dues, interest, and late fees. If all statutory requirements are fulfilled, the authority must expeditiously consider restoring the GST registration in accordance with legal provisions. The court's directive provides an opportunity for procedural rectification and reinstatement of the petitioner's tax registration status.
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