Cooperative society deposits, member-interest TDS exemption and credit-facility deduction claims require verification through records and supporting e...
Customs jurisdiction over EPCG condition breaches survives export-obligation discharge certificates, requiring alleged fraud and misdeclaration to be ...
Contractual tolerance requires consideration; breach recoveries, qualifying public infrastructure services and road works escape service tax liability...
Personal hearing requirements in GST adjudication were satisfied by prior opportunities and written submissions; appellate limitation received writ-pe...
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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