Ratification of resignation acceptance validates separation retrospectively, while withdrawal may be refused through reasoned administrative discretio...
Nature-dependent electricity contracts receive new Ind AS accounting, hedge designation, transition and financial-statement disclosure requirements fr...
Alternative GST remedy permitted protective writ intervention for ex parte adjudication, preserving independent appellate review of input tax credit d...
Assessment against deceased sole proprietor requires proceedings against the legal representative, rendering prior assessment and appellate orders inv...
Residential waste collection classification under SAC 999423 defeats composite-supply exemption where facilitating goods are not transferred to the lo...
Condonation of delay permits statutory appeal restoration where inadequate service explanation prevented consideration of reassessment and taxable-inc...
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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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