Patent-settlement expenditure treated as commercially expedient revenue outlay, with foreign-law restrictions inapplicable before the prospective amen...
HC set aside cancellation of petitioner's GST registration and remanded the matter to the proper officer for reconsideration. Observing that non-filing of returns for six months occurred during the Covid-19 period, coupled with petitioner's heart ailment and financial distress, the Court held the explanation was not mala fide or unreasonable, particularly in absence of any allegation of fraudulent or unlawful activity. Relying on analogous precedent, HC directed restoration of registration subject to payment of all outstanding dues, including late fees and interest, and compliance with statutory requirements.
HC set aside cancellation of petitioner's GST registration and remanded the matter to the proper officer for reconsideration. Observing that non-filing of returns for six months occurred during the Covid-19 period, coupled with petitioner's heart ailment and financial distress, the Court held the explanation was not mala fide or unreasonable, particularly in absence of any allegation of fraudulent or unlawful activity. Relying on analogous precedent, HC directed restoration of registration subject to payment of all outstanding dues, including late fees and interest, and compliance with statutory requirements.
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