Cash routed to non-existent firm deemed proceeds of crime; laundered funds and properties attachable, provisional attachments confirmed; two accounts ...
Continuation of Section 73 service-tax proceedings after provider's death (construing s.65(7)) - held to abate; posthumous OIO and recoveries invalida...
HC exercised Article 226 writ jurisdiction to restore a cancelled GST registration, applying the revival framework laid down in the cited precedent Tvl. Suguna Cut Piece Center. The court required compliance with filing of returns, payment of tax, interest, fines and fees, imposed restrictions on utilisation of Input Tax Credit pending scrutiny, and directed other safeguards as conditions for revival. The petitioner's electronic credit ledger status and a second inspection informed the factual backdrop, and the writ petition was disposed of by directing revival on those specified conditions.
HC exercised Article 226 writ jurisdiction to restore a cancelled GST registration, applying the revival framework laid down in the cited precedent Tvl. Suguna Cut Piece Center. The court required compliance with filing of returns, payment of tax, interest, fines and fees, imposed restrictions on utilisation of Input Tax Credit pending scrutiny, and directed other safeguards as conditions for revival. The petitioner's electronic credit ledger status and a second inspection informed the factual backdrop, and the writ petition was disposed of by directing revival on those specified conditions.
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