Charitable trust income application permits verified capital expenditure but rejects deferred pre-operative claims and requires reconsideration of con...
Reinsurance premium deductions require established regulatory breaches, while independently acquired software qualifies within the computer depreciati...
Rectification of mistake remains limited to self-evident record errors, preventing merits review through miscellaneous applications and preserving fin...
Tender creditworthiness conditions may extend to de facto Promoter Directors, with post-participation challenges generally barred absent arbitrariness...
Corporate representation in PMLA summons proceedings permitted through an authorised signatory, subject to directors' continuing cooperation and atten...
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.
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