Arrest safeguards and transit remand requirements invalidated detention following inter-State transfer without communicated grounds or magistrate auth...
Arrest safeguards require disclosed grounds, relative intimation and transit remand, while duplicate prosecution under the CGST framework is unsustain...
Document Identification Number defects can invalidate GST assessments, with delayed challenges entertained conditionally where patent irregularities e...
Windmill commissioning evidence supported higher depreciation where grid connection and electricity generation proved operational use before the relev...
The HC disposed of the writ petition challenging cancellation of petitioner's GST registration under Section 29(2)(c) of CGST Act, 2017 for non-filing of returns for six continuous months. The Court held that while the cancellation was legally valid, considering the serious civil consequences, the empowered officer retains authority to restore registration upon compliance with statutory requirements. The Court directed petitioner to approach the concerned authority within two months, furnishing all pending returns and making full payment of tax dues, interest, and late fees. The authority was mandated to consider the restoration application if petitioner complies with proviso to sub-rule (4) of Rule 22 of CGST Rules, 2017, and pass appropriate orders accordingly.
The HC disposed of the writ petition challenging cancellation of petitioner's GST registration under Section 29(2)(c) of CGST Act, 2017 for non-filing of returns for six continuous months. The Court held that while the cancellation was legally valid, considering the serious civil consequences, the empowered officer retains authority to restore registration upon compliance with statutory requirements. The Court directed petitioner to approach the concerned authority within two months, furnishing all pending returns and making full payment of tax dues, interest, and late fees. The authority was mandated to consider the restoration application if petitioner complies with proviso to sub-rule (4) of Rule 22 of CGST Rules, 2017, and pass appropriate orders accordingly.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4805
Join Channel
TaxTMI 
