Administrative fraud classification suspension does not halt independent criminal investigation or warrant-based searches into alleged economic offenc...
Arrest safeguards and transit remand requirements invalidated detention following inter-State transfer without communicated grounds or magistrate auth...
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HC disposed of writ petition challenging GST registration cancellation under Section 29(2)(c) for non-filing of returns exceeding six months. Court held that despite elapsed time limit for revocation application, petitioner may approach empowered officer within two months to seek restoration by furnishing all pending returns and making full payment of tax dues with applicable interest and late fees. Court relied on proviso to sub-rule (4) of Rule 22 CGST Rules 2017, which permits dropping proceedings upon compliance. Given serious civil consequences of cancellation, HC directed concerned authority to consider restoration upon petitioner's compliance with statutory requirements including complete return filing and payment obligations.
HC disposed of writ petition challenging GST registration cancellation under Section 29(2)(c) for non-filing of returns exceeding six months. Court held that despite elapsed time limit for revocation application, petitioner may approach empowered officer within two months to seek restoration by furnishing all pending returns and making full payment of tax dues with applicable interest and late fees. Court relied on proviso to sub-rule (4) of Rule 22 CGST Rules 2017, which permits dropping proceedings upon compliance. Given serious civil consequences of cancellation, HC directed concerned authority to consider restoration upon petitioner's compliance with statutory requirements including complete return filing and payment obligations.
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