Extended limitation fails without specific suppression allegations, while overseas employee secondment remains taxable as manpower supply within norma...
Time-share accommodation classification excludes Club or Association Service where purchasers receive contractual occupancy rights without genuine mem...
CENVAT credit for trading requires reversal, while taxable-service rental credit remains proportionately available and limitation issues await resolut...
Vicarious liability for dishonoured company cheques may extend to non-signatory directors where complaints contain foundational responsibility avermen...
HC held that GST registration cancellation under Section 29(2)(c) for non-filing of returns for six consecutive months can be remedied. The petitioner may approach the empowered officer within two months, submit all pending returns, pay full tax dues, applicable interest, and late fees. If compliance requirements are met, the authority shall expeditiously restore the GST registration in accordance with the proviso to sub-rule (4) of Rule 22 of CGST Rules, 2017. The court emphasized the serious civil consequences of registration cancellation and provided a remedial pathway for reinstatement.
HC held that GST registration cancellation under Section 29(2)(c) for non-filing of returns for six consecutive months can be remedied. The petitioner may approach the empowered officer within two months, submit all pending returns, pay full tax dues, applicable interest, and late fees. If compliance requirements are met, the authority shall expeditiously restore the GST registration in accordance with the proviso to sub-rule (4) of Rule 22 of CGST Rules, 2017. The court emphasized the serious civil consequences of registration cancellation and provided a remedial pathway for reinstatement.
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