Transfer-pricing aggregation of distinct support-service and subcontract transactions was rejected, while debt-free receivables attracted no notional ...
Customs exemptions cover photovoltaic assembly machinery and PVF backsheets, while fully declared cleared imports may avoid confiscation and penalties...
Specific tariff classification for LCD devices overrides treatment as electricity-meter parts, defeating differential duty, extended limitation, and p...
Stayed disciplinary punishment does not establish unfitness for insolvency professional registration; reconsideration must disregard mere pendency of ...
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.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4884 
