Concessional Basic Customs Duty on Ethernet switches: classification as enterprise switches upheld, challenge dismissed for lack of substantial law qu...
Insolvency petition based on admitted debt and default upheld; challenge for malicious initiation rejected, settlement may proceed under resolution fr...
Quashing of FIR and challenge to ECIR over alleged diversion of funds and preferential ESOP pricing dismissed after prima facie money-laundering findi...
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.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4816 
Join Channel 
