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...
GST registration cancelled for non-filing of returns may be restored where the taxpayer shows compliance with the prescribed procedure and the dues or penalty have been addressed. The HC noted that returns had been filed up to the cancellation date and the penalty amount deposited, and followed the approach adopted in a similar matter. It therefore directed the taxpayer to file an application for restoration before the competent authorities, and required those authorities to verify compliance and consider restoration of the registration in accordance with law within the time fixed by the Court.
GST registration cancelled for non-filing of returns may be restored where the taxpayer shows compliance with the prescribed procedure and the dues or penalty have been addressed. The HC noted that returns had been filed up to the cancellation date and the penalty amount deposited, and followed the approach adopted in a similar matter. It therefore directed the taxpayer to file an application for restoration before the competent authorities, and required those authorities to verify compliance and consider restoration of the registration in accordance with law within the time fixed by the Court.
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