Pre-existing operational debt disputes require genuine evidence, while undirected running-account payments may be appropriated on a first-in-first-out...
Agency in CNG distribution makes outlet operators commission agents, rendering taxable Business Auxiliary Service rather than purchasing goods for res...
Composite inpatient healthcare supply may retain exemption despite MRP medicine billing, while separate taxable sale characterisation remains disputed...
HC permitted the petitioner, whose registration certificate and SCN had been cancelled for non-filing of returns for six continuous months, to file all pending returns within eight weeks, noting deposit of substantial outstanding tax with interest and fees. The petitioner must execute an undertaking to comply with the GST Act and Rules and to file returns punctually; failure will result in automatic cancellation of registration. The respondents are directed to suspend the cancellation, consider the returns filed, and, if found in accordance with law, require payment of any remaining dues; upon payment as directed, the cancellation order shall be revoked. Petition is disposed of.
HC permitted the petitioner, whose registration certificate and SCN had been cancelled for non-filing of returns for six continuous months, to file all pending returns within eight weeks, noting deposit of substantial outstanding tax with interest and fees. The petitioner must execute an undertaking to comply with the GST Act and Rules and to file returns punctually; failure will result in automatic cancellation of registration. The respondents are directed to suspend the cancellation, consider the returns filed, and, if found in accordance with law, require payment of any remaining dues; upon payment as directed, the cancellation order shall be revoked. Petition is disposed of.
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