Blocked input tax credit for resort construction remains unavailable; interest follows actual utilisation, while delayed payment attracts statutory pe...
Duplicate PAN allocation requires record verification and deactivation reasons before assessment-related transactions can be attributed to an assessee...
Faceless assessment safeguards require requested personal hearings and adequate final show-cause response time, failing which reassessment is required...
The HC set aside the cancellation of GST registration and declined to entertain the revocation application on the merits. The petitioner, having expressed willingness to file pending returns and pay applicable taxes with interest and penalty for specified financial years, was granted indulgence. The Court remitted the matter to the respondent authority for fresh reconsideration in accordance with law, allowing the petitioner an opportunity to regularize tax compliance. The petition was allowed by way of remand, thereby restoring the opportunity for the petitioner to rectify defaults before any adverse final action is taken.
The HC set aside the cancellation of GST registration and declined to entertain the revocation application on the merits. The petitioner, having expressed willingness to file pending returns and pay applicable taxes with interest and penalty for specified financial years, was granted indulgence. The Court remitted the matter to the respondent authority for fresh reconsideration in accordance with law, allowing the petitioner an opportunity to regularize tax compliance. The petition was allowed by way of remand, thereby restoring the opportunity for the petitioner to rectify defaults before any adverse final action is taken.
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TaxTMI 
TaxTMI 
