Clean slate principle extinguishes uncrystallised operational claims and bars continuation of pending recovery and arbitral proceedings after plan app...
Works contract classification governs composite layout-development contracts where VAT-paid goods are transferred alongside construction and infrastru...
Specified income tax exemption for pollution control body remains conditional on non-commercial activity, unchanged income character, and return filin...
Jurisdictional facts in certificate-of-origin discrepancies can support customs show-cause proceedings, leaving factual explanations for departmental ...
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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