Retention of seized property survives where recorded reasons support proceeds of crime, while stayed investigation periods are excluded from limitatio...
Specified income of Baddi Barotiwala Nalagarh Development Authority receives conditional tax exemption, retrospectively covering its designated assess...
Specified development authority income receives retrospective tax exemption, subject to non-commercial activity, unchanged income sources, and return-...
Unified Brand India framework introduces voluntary Trust Mark certification and funding support for export branding, packaging and global promotional ...
Origin Declaration authentication governs preferential tariff claims under India-UK CETA, requiring a validated reference number before import clearan...
Separate assessment orders for different years remain valid when distinct notices and hearing opportunities prevent prejudice from combined proceeding...
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.
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