Notification No. 12/97-Customs(N.T.) amendment adds Malur Inland Container Depot in Karnataka to authorized locations for import unloading and export ...
Authority rules B+G+31 service apartment is commercial building construction, not multi-storey residential for tax classification under RERA definitio...
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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