Extended limitation fails without specific suppression allegations, while overseas employee secondment remains taxable as manpower supply within norma...
Time-share accommodation classification excludes Club or Association Service where purchasers receive contractual occupancy rights without genuine mem...
CENVAT credit for trading requires reversal, while taxable-service rental credit remains proportionately available and limitation issues await resolut...
Vicarious liability for dishonoured company cheques may extend to non-signatory directors where complaints contain foundational responsibility avermen...
HC disposed of writ petition challenging GST registration cancellation under Section 29(2)(c) for non-furnishing returns for six months. Court found violation of natural justice principles as no personal hearing date was notified to petitioner. HC directed petitioner to approach concerned authority within two months seeking restoration by filing pending returns and paying tax dues with interest and late fees. Court held that if petitioner complies with proviso to Rule 22(4) of CGST Rules 2017, authority must consider restoration application expeditiously in accordance with law, given serious civil consequences of registration cancellation.
HC disposed of writ petition challenging GST registration cancellation under Section 29(2)(c) for non-furnishing returns for six months. Court found violation of natural justice principles as no personal hearing date was notified to petitioner. HC directed petitioner to approach concerned authority within two months seeking restoration by filing pending returns and paying tax dues with interest and late fees. Court held that if petitioner complies with proviso to Rule 22(4) of CGST Rules 2017, authority must consider restoration application expeditiously in accordance with law, given serious civil consequences of registration cancellation.
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