Anti-profiteering obligations survive business demerger, complaint withdrawal, and customized supply arrangements where rate-reduction benefits are no...
Road restoration charges constitute taxable services when requested for commercial pipeline activity, requiring reverse-charge GST from the business r...
Interest on delayed release of requisitioned cash includes statutory pre-assessment interest and restitutionary compensation for unlawful post-assessm...
Incomplete inventory records justify rejecting accounts, while profit estimation requires relevant comparable material and interest falls under other ...
Transfer-pricing comparability requires functional alignment; delayed associated-enterprise receivables need separate LIBOR-based benchmarking, while ...
HC directed CGST Superintendent to revoke petitioner's GST registration cancellation which occurred due to non-filing of GSTR-3B returns for six consecutive months and failure to respond to GSTR-3A notice. Following precedent in Krishanu Borthakur, court held that excluding assessee from GST regime would prevent collection of statutory dues, contrary to revenue interest. HC ordered respondent to intimate outstanding statutory dues to petitioner and restore GST registration upon payment of any outstanding amounts. Writ petition disposed with direction for reconsideration of revocation application and restoration of registration subject to compliance with statutory obligations.
HC directed CGST Superintendent to revoke petitioner's GST registration cancellation which occurred due to non-filing of GSTR-3B returns for six consecutive months and failure to respond to GSTR-3A notice. Following precedent in Krishanu Borthakur, court held that excluding assessee from GST regime would prevent collection of statutory dues, contrary to revenue interest. HC ordered respondent to intimate outstanding statutory dues to petitioner and restore GST registration upon payment of any outstanding amounts. Writ petition disposed with direction for reconsideration of revocation application and restoration of registration subject to compliance with statutory obligations.
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