TaxTMI Login
Just a moment...
AI-powered research trained on the authentic TaxTMI database.
Launch AI Search →
Press 'Enter' to add multiple search terms. Rules for Better Search
of 
Press 'Enter' after typing page number.
of Press 'Enter' after typing page number.
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of Press 'Enter' after typing page number.
of Press 'Enter' after typing page number.
All Highlights
of Press 'Enter' after typing page number.
of Press 'Enter' after typing page number.
All Highlights
Note
Bookmark
Share
Don't have an account? Register Here
of Press 'Enter' after typing page number.
Where a registrant served with a show cause notice under the GST regime furnishes all pending returns and makes full payment of tax, interest and late fee as required by the proviso to sub rule (4) of Rule 22, the proper officer has jurisdiction to drop cancellation proceedings and pass the prescribed restoration order; petitioners were permitted to apply to the authority within two months and the authority must consider and decide expeditiously. The court directed that limitation for recovery under Section 73(10) be computed from the date of this order, except that the financial year 2025 26 is governed by Section 44; liability for arrears, interest, penalty and fees remains.
TaxTMI 
TaxTMI 
