Classification of imported salvaged shaft pieces as ship parts confirmed, reassessment time-barred and appeal allowed restoring original classificatio...
Scope of intermediary status for data hosting services: tribunal finds provider not intermediary, services exported and not taxable, limited remand on...
CENVAT credit availability after omission of Rule 12B in textiles confirmed; late addendum to SCN introducing new grounds held time-barred and invalid...
HC considered cancellation of petitioner's GST registration under Section 29(2)(c) CGST Act for non-filing of returns for over six months. Referring to Rule 22(4) CGST Rules and its proviso, HC held that where a registered person is willing to furnish all pending returns and pay full tax dues with applicable interest and late fee, the proper officer is empowered to drop cancellation proceedings and restore registration by order in Form GST REG-20. Recognising the serious civil consequences of cancellation, HC disposed of the writ by directing petitioner to approach the competent authority within two months seeking restoration in accordance with law.
HC considered cancellation of petitioner's GST registration under Section 29(2)(c) CGST Act for non-filing of returns for over six months. Referring to Rule 22(4) CGST Rules and its proviso, HC held that where a registered person is willing to furnish all pending returns and pay full tax dues with applicable interest and late fee, the proper officer is empowered to drop cancellation proceedings and restore registration by order in Form GST REG-20. Recognising the serious civil consequences of cancellation, HC disposed of the writ by directing petitioner to approach the competent authority within two months seeking restoration in accordance with law.
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