Bona fide disclosure requirements govern under-reporting penalties, and post-penalty immunity applications cannot secure available statutory protectio...
Certificate-of-origin verification procedure governs preferential customs benefits; denial without retroactive verification was set aside with consequ...
Disciplinary Committee jurisdiction and mandatory investigation requirements invalidated cancellation of an insolvency professional's registration and...
HC dismissed the writ while noting the GST registration had been validly cancelled under the statutory provision for non-furnishing of returns for six continuous months and that an empowered officer may effect cancellation, including retrospectively, pursuant to the prescribed procedure. However, having regard to the proviso to the procedural rule and the serious civil consequences of cancellation, the HC held that if the petitioner approaches the competent officer within two months, furnishes all pending returns and pays the outstanding tax, interest and applicable late fees, the empowered officer retains jurisdiction to drop the proceedings and pass an appropriate restoration order in the prescribed form; the petition is disposed on those terms.
HC dismissed the writ while noting the GST registration had been validly cancelled under the statutory provision for non-furnishing of returns for six continuous months and that an empowered officer may effect cancellation, including retrospectively, pursuant to the prescribed procedure. However, having regard to the proviso to the procedural rule and the serious civil consequences of cancellation, the HC held that if the petitioner approaches the competent officer within two months, furnishes all pending returns and pays the outstanding tax, interest and applicable late fees, the empowered officer retains jurisdiction to drop the proceedings and pass an appropriate restoration order in the prescribed form; the petition is disposed on those terms.
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