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 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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