Allocation of registration charges: contractual clause overriding statutory presumption allowed as deduction against capital gain after unrebutted doc...
Expenditure tied to investments yielding exempt income restricted to attributable costs; broader disallowance disallowed and adjustments to WDV and mi...
Admissibility of Investigative Statements invalidated reliance on coerced emails and valuation redetermination, resulting in set aside of penalties an...
Classification of printed technical documents: specific Chapter 49.01 entry prevails, enabling claimed customs exemptions for imported manuals and rep...
Revocation of cancelled GST registration was directed to be...
Revocation of GST registration and permission to file blocked returns; conditional defreezing of bank accounts after security and instalment application.
Contents
Summary
Note
Bookmark
Share
✓ Copied successfully !
Print
Print Options
For full text, please login
Login to TaxTMI
Verification Pending
The Email Id has not been verified. Click on the link we have sent on
Revocation of cancelled GST registration was directed to be pursued by petitioners so they can file blocked GSTR-1 and GSTR-3B returns; outcome: court granted liberty to apply for revocation and for permission to file returns. Petitioners may apply for payment of outstanding tax by instalments under the statutory scheme; outcome: bank accounts will be defrozen on filing such application and providing sufficient security. Security must satisfy the regional GST rule on security for tax recovery. Administrative outcome: petitioners given one week to file applications and authorities two weeks to dispose of them.
Revocation of cancelled GST registration was directed to be pursued by petitioners so they can file blocked GSTR-1 and GSTR-3B returns; outcome: court granted liberty to apply for revocation and for permission to file returns. Petitioners may apply for payment of outstanding tax by instalments under the statutory scheme; outcome: bank accounts will be defrozen on filing such application and providing sufficient security. Security must satisfy the regional GST rule on security for tax recovery. Administrative outcome: petitioners given one week to file applications and authorities two weeks to dispose of them.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4817 
Join Channel 
