Reopening Assessments invalid where satisfaction and jurisdictional approval are absent for third party seized material, leading to quashing of assess...
Benami property exclusion from the insolvency estate: Benami Act proceedings preclude IBC tribunals from reopening attachments or treating such assets...
Exclusion of limitation period: pandemic suspension plus debtor acknowledgement can extend limitation, requiring fresh factfinding on guarantee invoca...
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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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