Opportunity to furnish unsecured-loan confirmations is required before reassessment initiation; proceedings require fresh consideration after taxpayer...
Under-reporting on a first reassessment return attracts penalty, while enhanced misreporting penalty requires proof of a statutory misreporting catego...
The HC set aside the cancellation of registration of petitioner no. 1 under the WBGST/CGST Act, 2017, which had been initially revoked on grounds of fraud, willful misstatement, and suppression of facts regarding the existence of the business entity at the notified address. Following a directed inquiry and physical verification pursuant to Rule 25 of the WBGST/CGST Rules, 2017, the Court found the business premises to be legitimately operational at the specified location. Consequently, the Court held that the cancellation order dated 17th February 2023 and all consequential orders were unsustainable and quashed them. The petition was accordingly disposed of.
The HC set aside the cancellation of registration of petitioner no. 1 under the WBGST/CGST Act, 2017, which had been initially revoked on grounds of fraud, willful misstatement, and suppression of facts regarding the existence of the business entity at the notified address. Following a directed inquiry and physical verification pursuant to Rule 25 of the WBGST/CGST Rules, 2017, the Court found the business premises to be legitimately operational at the specified location. Consequently, the Court held that the cancellation order dated 17th February 2023 and all consequential orders were unsustainable and quashed them. The petition was accordingly disposed of.
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TaxTMI 
TaxTMI 
of 4915 
