Bona fide disclosure requirements govern under-reporting penalties, and post-penalty immunity applications cannot secure available statutory protectio...
Certificate-of-origin verification procedure governs preferential customs benefits; denial without retroactive verification was set aside with consequ...
Disciplinary Committee jurisdiction and mandatory investigation requirements invalidated cancellation of an insolvency professional's registration and...
Retention of seized property survives where recorded reasons support proceeds of crime, while stayed investigation periods are excluded from limitatio...
The HC dismissed the petition insofar as it sought permanent relief against the cancellation of the petitioner's GST registration but granted conditional relief. The court noted non-furnishing of statutory returns for a continuous six-month period but acknowledged the petitioner's deposit of substantial outstanding tax, interest and penalties. The petitioner is directed to execute an undertaking to comply with the GST Act and Rules and to maintain regular filing of returns, failure of which will result in automatic cancellation of registration. The respondents are ordered to suspend the cancellation and to consider the pending returns; if found compliant, they shall require immediate payment of any remaining dues. Petition disposed.
The HC dismissed the petition insofar as it sought permanent relief against the cancellation of the petitioner's GST registration but granted conditional relief. The court noted non-furnishing of statutory returns for a continuous six-month period but acknowledged the petitioner's deposit of substantial outstanding tax, interest and penalties. The petitioner is directed to execute an undertaking to comply with the GST Act and Rules and to maintain regular filing of returns, failure of which will result in automatic cancellation of registration. The respondents are ordered to suspend the cancellation and to consider the pending returns; if found compliant, they shall require immediate payment of any remaining dues. Petition disposed.
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