Fair-rent assessment requires consideration of lease terms, valuation principles and prevailing market rent; the certificate was quashed for fresh rev...
Document Identification Number compliance is satisfied when electronically communicated orders are promptly authenticated through a correctly identifi...
Industrial shrimp-feed machinery classification follows its commercial function, placing integrated production plants under the specific industrial fo...
The HC held that cancellation of GST registration under Section 29(2)(c) CGST Act for non-filing of returns for six continuous months is valid. However, pursuant to the proviso to sub-rule (4) of Rule 22 CGST Rules, if the petitioner is willing to furnish all pending returns and pay the outstanding tax, interest, and late fees, the empowered officer has jurisdiction to drop the cancellation proceedings and restore registration by issuing Form GST REG-20. The court directed the petitioner to approach the concerned authority within two months to seek restoration of GST registration by complying with the prescribed formalities. The writ petition was disposed of accordingly, providing a remedy for reinstatement upon fulfillment of statutory requirements.
The HC held that cancellation of GST registration under Section 29(2)(c) CGST Act for non-filing of returns for six continuous months is valid. However, pursuant to the proviso to sub-rule (4) of Rule 22 CGST Rules, if the petitioner is willing to furnish all pending returns and pay the outstanding tax, interest, and late fees, the empowered officer has jurisdiction to drop the cancellation proceedings and restore registration by issuing Form GST REG-20. The court directed the petitioner to approach the concerned authority within two months to seek restoration of GST registration by complying with the prescribed formalities. The writ petition was disposed of accordingly, providing a remedy for reinstatement upon fulfillment of statutory requirements.
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