Political contribution deductions require genuine transactions; banking records and party registration alone cannot defeat evidence of accommodation e...
Post-death GST liability permits fresh proceedings against legal representatives, while discontinued-business recovery remains limited to the inherite...
Non-confirmation of FEMA seizure prevents adjudicators from overriding pending appellate findings on recorded reasons and suspected foreign asset hold...
Cancellation of GST registration for non-filing of returns was addressed: if the registrant furnishes all pending returns and makes full payment of tax, interest and late fee as required by the proviso to the relevant CGST Rule, the empowered officer has authority to drop proceedings and pass an order in the prescribed form and restore registration. The petitioner was directed to apply for restoration within two months; the authority must consider compliance and complete the restoration process expeditiously, preferably within 60 days of receipt of the certified order.
Cancellation of GST registration for non-filing of returns was addressed: if the registrant furnishes all pending returns and makes full payment of tax, interest and late fee as required by the proviso to the relevant CGST Rule, the empowered officer has authority to drop proceedings and pass an order in the prescribed form and restore registration. The petitioner was directed to apply for restoration within two months; the authority must consider compliance and complete the restoration process expeditiously, preferably within 60 days of receipt of the certified order.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
