Money laundering property attachment and third-party encumbrance rights clarified; prior bona fide interests enforceable before confiscation, appeals ...
Profiteering in construction services for failure to pass input tax credit resulted in repayment exceeding the commensurate benefit and closure of pro...
Cancellation of GST registration for non-filing of returns was challenged. Since the petitioner had already deposited the outstanding tax along with interest and late payment charges as if the returns had been duly filed, the Court held that justice warranted permitting filing of the pending GST returns. It further held that if the returns, upon scrutiny, were found not in accordance with law, the petitioner must immediately pay any consequential demand raised by the authorities. On such compliance, the cancellation order was directed to be treated as revoked and the petition was disposed of. - HC
Cancellation of GST registration for non-filing of returns was challenged. Since the petitioner had already deposited the outstanding tax along with interest and late payment charges as if the returns had been duly filed, the Court held that justice warranted permitting filing of the pending GST returns. It further held that if the returns, upon scrutiny, were found not in accordance with law, the petitioner must immediately pay any consequential demand raised by the authorities. On such compliance, the cancellation order was directed to be treated as revoked and the petition was disposed of. - HC
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