Charitable trust income application permits verified capital expenditure but rejects deferred pre-operative claims and requires reconsideration of con...
Reinsurance premium deductions require established regulatory breaches, while independently acquired software qualifies within the computer depreciati...
Rectification of mistake remains limited to self-evident record errors, preventing merits review through miscellaneous applications and preserving fin...
Tender creditworthiness conditions may extend to de facto Promoter Directors, with post-participation challenges generally barred absent arbitrariness...
Corporate representation in PMLA summons proceedings permitted through an authorised signatory, subject to directors' continuing cooperation and atten...
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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