Export of Wheat Flour and related products subject to online allocation, eligibility criteria, non-transferable six-month authorisations and reporting...
Straight-line lease rental accounting change results in penalty quashed where disclosed accounts and bona fide arguable accounting interpretation exis...
Allocation of enhanced FSI/TDR proceeds between cooperative society and individual flat-owners; tribunal deletes society LTCG addition, remits 80P ver...
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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