Mechanical approval under search assessment law vitiates assessments when sanction lacks application of mind; retrospective curative provision cannot ...
Foreign portfolio investment liberalisation extends listed equity access to all individual persons resident outside India, subject to limit monitoring...
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The HC disposed the writ petition and directed that the petitioner, whose GST registration was cancelled under Section 29(2)(c) for non-filing of returns for six months, may seek restoration by approaching the duly empowered officer within two months. If the petitioner furnishes all pending returns and makes full payment of tax, interest and late fees as required by the proviso to sub-rule (4) of Rule 22, the officer may drop proceedings and pass an appropriate order in Form GST REG-20. The Court observed cancellation under Section 29(2)(c) has serious civil consequences and left restoration to the statutory procedure and discretion of the competent officer upon compliance.
The HC disposed the writ petition and directed that the petitioner, whose GST registration was cancelled under Section 29(2)(c) for non-filing of returns for six months, may seek restoration by approaching the duly empowered officer within two months. If the petitioner furnishes all pending returns and makes full payment of tax, interest and late fees as required by the proviso to sub-rule (4) of Rule 22, the officer may drop proceedings and pass an appropriate order in Form GST REG-20. The Court observed cancellation under Section 29(2)(c) has serious civil consequences and left restoration to the statutory procedure and discretion of the competent officer upon compliance.
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