Scientific research approval grants a research association tax recognition, subject to annual donor reporting, certification, and regulatory complianc...
Judicial discipline requires consistent reassessment treatment where identical facts were decided for the same taxpayer in the preceding assessment ye...
The HC set aside the cancellation of the petitioner's GST registration under Section 29(2)(c) of the CGST Act due to non-assignment of reasons and violation of natural justice. The court held that cancellation for non-filing of returns over six months must comply with the procedural safeguards under Rule 22(4) of the CGST Rules, 2017. Since the petitioner expressed willingness to submit all pending returns and pay applicable tax, interest, and late fees, the HC directed the petitioner to approach the competent officer within two months to seek restoration of registration. Upon such compliance, the officer is mandated to consider dropping cancellation proceedings and restore the GST registration by issuing the prescribed order under Form GST REG-20. The writ petition was disposed of accordingly.
The HC set aside the cancellation of the petitioner's GST registration under Section 29(2)(c) of the CGST Act due to non-assignment of reasons and violation of natural justice. The court held that cancellation for non-filing of returns over six months must comply with the procedural safeguards under Rule 22(4) of the CGST Rules, 2017. Since the petitioner expressed willingness to submit all pending returns and pay applicable tax, interest, and late fees, the HC directed the petitioner to approach the competent officer within two months to seek restoration of registration. Upon such compliance, the officer is mandated to consider dropping cancellation proceedings and restore the GST registration by issuing the prescribed order under Form GST REG-20. The writ petition was disposed of accordingly.
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