Specialized Investment Fund distribution now requires dedicated certification, while transitional recognition preserves existing qualified distributor...
Overlapping GST proceedings require Central and State authorities to designate one competent authority for coordinated adjudication of the same matter...
Composite healthcare supplies retain exemption when patient care is the contract's essential character, despite payment through an implementing agency...
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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