Functional comparability governs selection of support-service and IT-enabled service comparables, with verification required for unresolved data and m...
Bank account freezing requires statutory authority; anti-money-laundering compliance and KYC monitoring do not permit unilateral indefinite restrictio...
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.
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