Reopening Assessments invalid where satisfaction and jurisdictional approval are absent for third party seized material, leading to quashing of assess...
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Exclusion of limitation period: pandemic suspension plus debtor acknowledgement can extend limitation, requiring fresh factfinding on guarantee invoca...
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GST registration may be cancelled for continuous non-filing of returns for six months, but the statutory scheme also permits restoration where the registered person files all pending returns and pays the outstanding tax dues with applicable interest, penalty and late fee. Given the civil consequences of cancellation, the Court directed the authorities to consider restoration applications in accordance with law once the prescribed compliance is made, and to take expeditious steps for reinstatement if the requirements of Rule 22(4) are satisfied.
GST registration may be cancelled for continuous non-filing of returns for six months, but the statutory scheme also permits restoration where the registered person files all pending returns and pays the outstanding tax dues with applicable interest, penalty and late fee. Given the civil consequences of cancellation, the Court directed the authorities to consider restoration applications in accordance with law once the prescribed compliance is made, and to take expeditious steps for reinstatement if the requirements of Rule 22(4) are satisfied.
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