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...
Export of Wheat Flour and related products subject to online allocation, eligibility criteria, non-transferable six-month authorisations and reporting...
Proviso to sub rule (4) of Rule 22 of the CGST Rules permits an empowered officer to drop cancellation proceedings under Section 29(2)(c) if the person furnishes all pending returns and makes full payment of tax, interest and late fee, and to pass Form GST REG 20; restoration follows on compliance. The petitioner may apply for restoration within two months and the authority must consider and, if requirements are met, restore registration expeditiously. Computation of limitation under Section 73(10) runs from the date of this order, with the financial year 2024 25 treated as per Section 44; arrears including tax, penalty, interest and fees remain payable.
Proviso to sub rule (4) of Rule 22 of the CGST Rules permits an empowered officer to drop cancellation proceedings under Section 29(2)(c) if the person furnishes all pending returns and makes full payment of tax, interest and late fee, and to pass Form GST REG 20; restoration follows on compliance. The petitioner may apply for restoration within two months and the authority must consider and, if requirements are met, restore registration expeditiously. Computation of limitation under Section 73(10) runs from the date of this order, with the financial year 2024 25 treated as per Section 44; arrears including tax, penalty, interest and fees remain payable.
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