Faceless assessment safeguards require requested personal hearings and adequate final show-cause response time, failing which reassessment is required...
Embezzlement losses in charitable institutions remain allowable when misappropriation is established, irrecoverable, and not a specified-person benefi...
National long-distance undertaking status supports deduction where separately licensed infrastructure, resources, revenue, and expenditure establish c...
Agency reimbursement income follows contractual deposit-liability computation, while pending deposit collections do not constitute deemed-dividend loa...
HC disposed the writ directing that the petitioner, whose GST registration was cancelled under s.29(2)(c) for failure to file returns for six months, may seek restoration by approaching the concerned empowered officer within two months. If the petitioner submits an application complying with the proviso to sub-rule (4) of Rule 22 of the CGST Rules and furnishes all pending returns and pays outstanding tax with applicable interest and late fees, the empowered officer has jurisdiction to drop proceedings and pass an appropriate order in the prescribed form restoring registration. The petition is disposed of on these terms, leaving the decision to the statutory authority acting in accordance with law.
HC disposed the writ directing that the petitioner, whose GST registration was cancelled under s.29(2)(c) for failure to file returns for six months, may seek restoration by approaching the concerned empowered officer within two months. If the petitioner submits an application complying with the proviso to sub-rule (4) of Rule 22 of the CGST Rules and furnishes all pending returns and pays outstanding tax with applicable interest and late fees, the empowered officer has jurisdiction to drop proceedings and pass an appropriate order in the prescribed form restoring registration. The petition is disposed of on these terms, leaving the decision to the statutory authority acting in accordance with law.
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TaxTMI 
TaxTMI 
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