Enforcement of resolution-plan directions continues without a Supreme Court stay, preventing suspension of redistribution and escrowed-fund distributi...
Third-party ownership claims over attached property require Special Court adjudication where purchasers lack registered sale deeds and bona fides rema...
Pure-agent reimbursements in clearing and forwarding services are excluded from taxable value when qualifying third-party payments are properly record...
Customs relief for Strait of Hormuz maritime disruptions remains available, with existing conditions continuing unchanged through the extended validit...
Cancellation of GST registration for continuous non-furnishing of returns is authorised where an empowered officer may cancel registration from an appropriate date; Rule 22 procedure and its proviso permit restoration if the registrant furnishes all pending returns and pays tax, interest and late fees. The court directed the petitioner to apply to the authority within two months for restoration; the authority may drop proceedings and pass the prescribed form order (REG-20) on compliance. The registrant remains liable for arrears and the order is confined to the case facts.
Cancellation of GST registration for continuous non-furnishing of returns is authorised where an empowered officer may cancel registration from an appropriate date; Rule 22 procedure and its proviso permit restoration if the registrant furnishes all pending returns and pays tax, interest and late fees. The court directed the petitioner to apply to the authority within two months for restoration; the authority may drop proceedings and pass the prescribed form order (REG-20) on compliance. The registrant remains liable for arrears and the order is confined to the case facts.
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