Cooperative society deposits, member-interest TDS exemption and credit-facility deduction claims require verification through records and supporting e...
Customs jurisdiction over EPCG condition breaches survives export-obligation discharge certificates, requiring alleged fraud and misdeclaration to be ...
Contractual tolerance requires consideration; breach recoveries, qualifying public infrastructure services and road works escape service tax liability...
Personal hearing requirements in GST adjudication were satisfied by prior opportunities and written submissions; appellate limitation received writ-pe...
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.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4784
Join Channel
TaxTMI 
