Agreement-date stamp valuation requires the same registered property, fixed consideration, and qualifying payment; an unrelated prior booking cannot a...
Blocked input tax credit for resort construction remains unavailable; interest follows actual utilisation, while delayed payment attracts statutory pe...
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The HC held that cancellation of GST registration under Section 29(2)(c) for non-filing of returns for six continuous months is valid. However, per the proviso to sub-rule (4) of Rule 22 of the CGST Rules, 2017, if the petitioner is willing to furnish all pending returns and pay the due tax along with interest and late fees, the empowered officer may drop the cancellation proceedings and restore the registration by passing an order in Form GST REG-20. The court disposed of the writ petition directing the petitioner to approach the competent authority within two months to seek restoration of GST registration by complying with the statutory requirements.
The HC held that cancellation of GST registration under Section 29(2)(c) for non-filing of returns for six continuous months is valid. However, per the proviso to sub-rule (4) of Rule 22 of the CGST Rules, 2017, if the petitioner is willing to furnish all pending returns and pay the due tax along with interest and late fees, the empowered officer may drop the cancellation proceedings and restore the registration by passing an order in Form GST REG-20. The court disposed of the writ petition directing the petitioner to approach the competent authority within two months to seek restoration of GST registration by complying with the statutory requirements.
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