Arrest safeguards and transit remand requirements invalidated detention following inter-State transfer without communicated grounds or magistrate auth...
Arrest safeguards require disclosed grounds, relative intimation and transit remand, while duplicate prosecution under the CGST framework is unsustain...
Document Identification Number defects can invalidate GST assessments, with delayed challenges entertained conditionally where patent irregularities e...
Windmill commissioning evidence supported higher depreciation where grid connection and electricity generation proved operational use before the relev...
Pharmaceutical promotion and transfer-pricing comparability principles limited disallowances, while uncorroborated search allegations and unsupported ...
Business expenditure substantiation supports scrap credits, statutory payments and expense claims, while depreciation requires proof of actual busines...
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The HC held that cancellation of GST registration under Section 29(2)(c) of the CGST Act, 2017, for non-filing of returns for six continuous months is valid and governed by Rule 22 of the CGST Rules, 2017. However, pursuant to the proviso to sub-rule (4) of Rule 22, if the petitioner is willing to furnish all pending returns and pay the due tax along with interest and late fees, the empowered officer may drop the cancellation proceedings and restore registration by issuing Form GST REG-20. Considering the serious civil consequences of cancellation, the HC directed the petitioner to approach the concerned authority within two months to comply with these conditions for restoration of GST registration. The writ petition was disposed accordingly.
The HC held that cancellation of GST registration under Section 29(2)(c) of the CGST Act, 2017, for non-filing of returns for six continuous months is valid and governed by Rule 22 of the CGST Rules, 2017. However, pursuant to the proviso to sub-rule (4) of Rule 22, if the petitioner is willing to furnish all pending returns and pay the due tax along with interest and late fees, the empowered officer may drop the cancellation proceedings and restore registration by issuing Form GST REG-20. Considering the serious civil consequences of cancellation, the HC directed the petitioner to approach the concerned authority within two months to comply with these conditions for restoration of GST registration. The writ petition was disposed accordingly.
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