Commission expenditure linked to pharmaceutical marketing income qualifies as business deduction when recipient identity, genuineness and business pur...
Country of Origin Certificates and declared transaction value supported preferential customs exemption where authenticity and invoice prices remained ...
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The HC set aside the cancellation order of the petitioner's GST registration dated 31st July 2024, allowing the petitioner a final opportunity to file the pending returns for the entire default period. The petitioner must pay the outstanding tax, interest, fines, and penalties within four weeks from the date of the order. Upon compliance, the petitioner's GST registration shall be revived. The Court emphasized that the revival would not prejudice the revenue interests of the respondent authorities. The writ petition was disposed of subject to these conditions, thereby providing relief to the petitioner while ensuring statutory compliance and safeguarding revenue.
The HC set aside the cancellation order of the petitioner's GST registration dated 31st July 2024, allowing the petitioner a final opportunity to file the pending returns for the entire default period. The petitioner must pay the outstanding tax, interest, fines, and penalties within four weeks from the date of the order. Upon compliance, the petitioner's GST registration shall be revived. The Court emphasized that the revival would not prejudice the revenue interests of the respondent authorities. The writ petition was disposed of subject to these conditions, thereby providing relief to the petitioner while ensuring statutory compliance and safeguarding revenue.
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