Effective service requirement: officers must explore alternative service modes beyond the GST portal and afford personal hearing; non-compliance voids...
Permanent Establishment and Business Connection: foreign consultancy receipts not attributable where no fixed base or corporate veil piercing establis...
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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