Clean slate principle extinguishes uncrystallised operational claims and bars continuation of pending recovery and arbitral proceedings after plan app...
Works contract classification governs composite layout-development contracts where VAT-paid goods are transferred alongside construction and infrastru...
Specified income tax exemption for pollution control body remains conditional on non-commercial activity, unchanged income character, and return filin...
The HC held that cancellation of GST registration under Section 29(2)(c) for non-filing of returns for six continuous months must adhere to the procedural safeguards under Rule 22 of the CGST Rules, 2017. The petitioner's registration was cancelled without reasons, violating natural justice. The Court observed that if the petitioner, upon receiving a show cause notice, is willing to submit all pending returns and pay tax dues with interest and late fees, the empowered officer may drop cancellation proceedings and restore registration by issuing Form GST REG-20. The writ petition was disposed of with a direction that the petitioner approach the appropriate authority within two months to seek restoration of GST registration by fulfilling these conditions.
The HC held that cancellation of GST registration under Section 29(2)(c) for non-filing of returns for six continuous months must adhere to the procedural safeguards under Rule 22 of the CGST Rules, 2017. The petitioner's registration was cancelled without reasons, violating natural justice. The Court observed that if the petitioner, upon receiving a show cause notice, is willing to submit all pending returns and pay tax dues with interest and late fees, the empowered officer may drop cancellation proceedings and restore registration by issuing Form GST REG-20. The writ petition was disposed of with a direction that the petitioner approach the appropriate authority within two months to seek restoration of GST registration by fulfilling these conditions.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4807
Join Channel
TaxTMI 
