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...
The HC disposed the writ petition directing that, because the GST registration was cancelled under Section 29(2)(c) for non-furnishing of returns for six months, the petitioners may seek restoration by approaching the duly empowered officer within two months. If the petitioners furnish all pending returns and make full payment of tax dues with applicable interest and late fee, the officer may, in accordance with the proviso to sub-rule (4) of Rule 22, consider dropping the cancellation proceedings and pass an appropriate order in Form GST REG-20. The writ is disposed on this mandate, enabling administrative restoration subject to compliance with the prescribed procedural and payment requirements.
The HC disposed the writ petition directing that, because the GST registration was cancelled under Section 29(2)(c) for non-furnishing of returns for six months, the petitioners may seek restoration by approaching the duly empowered officer within two months. If the petitioners furnish all pending returns and make full payment of tax dues with applicable interest and late fee, the officer may, in accordance with the proviso to sub-rule (4) of Rule 22, consider dropping the cancellation proceedings and pass an appropriate order in Form GST REG-20. The writ is disposed on this mandate, enabling administrative restoration subject to compliance with the prescribed procedural and payment requirements.
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