Infrastructure facility: energy-efficient public lighting held integral to road projects, qualifying the operator as a developer and eligible for dedu...
Fourth Proviso to Section 153A: extended-period inquiry requires a reasonable, material-based satisfaction that escaped income likely exceeds the thre...
Petitioner may seek restoration of GST registration by complying with the proviso to the relevant rule: furnish all pending returns and make full payment of tax, interest and late fees, whereupon the empowered officer may drop cancellation proceedings and pass an appropriate order in the prescribed form. The court exercised extraordinary jurisdiction because earlier appeal was dismissed as time-barred, directed petitioner to apply within two months, and held that limitation under the applicable limitation provision will run from this order (with a specified exception for the 2024-25 financial year). Order is fact-specific and not a precedent.
Petitioner may seek restoration of GST registration by complying with the proviso to the relevant rule: furnish all pending returns and make full payment of tax, interest and late fees, whereupon the empowered officer may drop cancellation proceedings and pass an appropriate order in the prescribed form. The court exercised extraordinary jurisdiction because earlier appeal was dismissed as time-barred, directed petitioner to apply within two months, and held that limitation under the applicable limitation provision will run from this order (with a specified exception for the 2024-25 financial year). Order is fact-specific and not a precedent.
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