Transfer pricing method selection favours TNMM where medical-equipment distribution involves substantial post-import value addition and operational ri...
Post-export shipping bill conversion remains available where contemporaneous evidence supports EPCG benefits despite curable procedural omissions and ...
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.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4798
Join Channel
TaxTMI 
