Online bond platforms may offer overseas-regulated products and tax-specific bonds subject to disclosures, compliance safeguards and revised complianc...
Corporate guarantee valuation permits actual ascertainable commission while barring retroactive application and extended-period penalties for bona fid...
Proper-officer jurisdiction under UPGST penalty provisions upheld; participation on merits prevents bypassing the statutory appellate remedy through w...
Transitioned CENVAT credit may validly satisfy mandatory pre-deposit requirements for legacy service tax appeals through Electronic Credit Ledger debi...
Building-plan sanction charges require statutory authority; unauthorised fees and GST were quashed, while labour cess must follow prescribed collectio...
Pure-agent exclusion fails where hotel booking facilitators receive third-party services themselves, making entire customer consideration taxable as r...
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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