Prior Sanction Requirement: absence of prescribed approval invalidates reassessment notice; limitation also bars notice if escaped income below thresh...
Eligibility for exemption depends on strict construction of the product description; reapers without binder are ineligible, but confiscation and penal...
Customs jurisdiction defined for Principal Commissioner, Vishakhapatnam, covering specified ports, districts and India's adjacent EEZ; effective on pu...
Cancellation for non filing of returns may be dropped where the registered person furnishes all pending returns and pays tax, interest and late fee as required by the proviso to Rule 22(4); the proper officer is empowered to pass FORM GST REG 20 and consider restoration of GST registration upon such compliance. The petitioner was directed to apply within the prescribed period and, on compliance, the authority shall expeditiously consider restoration. Computation of limitation under Section 73(10) runs from this order, with the financial year 2024 25 governed by Section 44.
Cancellation for non filing of returns may be dropped where the registered person furnishes all pending returns and pays tax, interest and late fee as required by the proviso to Rule 22(4); the proper officer is empowered to pass FORM GST REG 20 and consider restoration of GST registration upon such compliance. The petitioner was directed to apply within the prescribed period and, on compliance, the authority shall expeditiously consider restoration. Computation of limitation under Section 73(10) runs from this order, with the financial year 2024 25 governed by Section 44.
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