Charitable registration turns on predominant purpose and genuine activities, while incidental fees and related-party rent require supporting adverse m...
MAT book-profit adjustments exclude disallowances for exempt-income expenditure and demerger expenditure unless expressly listed under the statutory c...
Omitted specified domestic transaction provision invalidates related-party expenditure transfer-pricing references and assessments based on consequent...
Preventive suspension requires an immediate continuing threat and cannot become indefinite without inquiry, fresh evidence, or proportionate safeguard...
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The HC upheld the cancellation of the petitioner's GST registration under Section 29(2)(c) of the CGST Act, 2017, due to non-filing of returns for six continuous months. However, relying on the proviso to sub-rule (4) of Rule 22 of the CGST Rules, 2017, the Court held that if the petitioner submits all pending returns and pays the outstanding tax along with interest and late fees, the empowered officer has jurisdiction to drop cancellation proceedings and restore registration by issuing Form GST REG-20. The writ petition was disposed of with a directive that the petitioner may approach the competent authority within two months to seek restoration of GST registration upon compliance with the prescribed formalities.
The HC upheld the cancellation of the petitioner's GST registration under Section 29(2)(c) of the CGST Act, 2017, due to non-filing of returns for six continuous months. However, relying on the proviso to sub-rule (4) of Rule 22 of the CGST Rules, 2017, the Court held that if the petitioner submits all pending returns and pays the outstanding tax along with interest and late fees, the empowered officer has jurisdiction to drop cancellation proceedings and restore registration by issuing Form GST REG-20. The writ petition was disposed of with a directive that the petitioner may approach the competent authority within two months to seek restoration of GST registration upon compliance with the prescribed formalities.
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