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...
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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