Interactive flat panels meeting automatic data processing conditions are distinguished from monitors, while later classification clarifications apply ...
Statutory transfer formalities invalidated alleged share and property transfers, while retrospective record manipulation constituted oppression and mi...
Provisional attachment of laundered funds and equivalent-value property sustained, with statutory protection limited to pension, gratuity and providen...
HC held that cancellation of the petitioner's GST registration was vitiated for failure to assign reasons and for breach of principles of natural justice. The court observed that under Section 29(2)(c) an empowered officer may cancel registration, and Rule 22(4) proviso permits the officer to drop cancellation proceedings and restore registration by issuing Form GST REG-20 where the person files all pending returns and pays tax dues with applicable interest and late fee. The writ petition was disposed of directing the petitioner to apply to the concerned authority within two months to seek restoration; the authority may consider dropping proceedings and pass the appropriate order upon compliance.
HC held that cancellation of the petitioner's GST registration was vitiated for failure to assign reasons and for breach of principles of natural justice. The court observed that under Section 29(2)(c) an empowered officer may cancel registration, and Rule 22(4) proviso permits the officer to drop cancellation proceedings and restore registration by issuing Form GST REG-20 where the person files all pending returns and pays tax dues with applicable interest and late fee. The writ petition was disposed of directing the petitioner to apply to the concerned authority within two months to seek restoration; the authority may consider dropping proceedings and pass the appropriate order upon compliance.
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