Pre-existing operational debt disputes require genuine evidence, while undirected running-account payments may be appropriated on a first-in-first-out...
Agency in CNG distribution makes outlet operators commission agents, rendering taxable Business Auxiliary Service rather than purchasing goods for res...
Composite inpatient healthcare supply may retain exemption despite MRP medicine billing, while separate taxable sale characterisation remains disputed...
Where GST registration was cancelled for continuous non-filing of returns, the proviso to Rule 22(4) permits restoration if the person files all pending returns and makes full payment of tax dues with applicable interest and late fee; upon such compliance the proper officer may drop cancellation proceedings and pass the restoration order in Form GST REG-20. The petitioner was directed to apply to the concerned CGST authority for restoration and to comply with the proviso; the authority must consider and decide the application in accordance with law within the timeframe fixed by the court.
Where GST registration was cancelled for continuous non-filing of returns, the proviso to Rule 22(4) permits restoration if the person files all pending returns and makes full payment of tax dues with applicable interest and late fee; upon such compliance the proper officer may drop cancellation proceedings and pass the restoration order in Form GST REG-20. The petitioner was directed to apply to the concerned CGST authority for restoration and to comply with the proviso; the authority must consider and decide the application in accordance with law within the timeframe fixed by the court.
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