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 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.
Note: It is a system-generated summary and is for quick reference only.