Specialized Investment Fund distribution now requires dedicated certification, while transitional recognition preserves existing qualified distributor...
Overlapping GST proceedings require Central and State authorities to designate one competent authority for coordinated adjudication of the same matter...
Composite healthcare supplies retain exemption when patient care is the contract's essential character, despite payment through an implementing agency...
Receipt of immovable property requires actual possession or enjoyment; redevelopment allotments exchanged for tenancy rights fall outside deemed incom...
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Cancellation of GST registration for non-filing of returns may be dropped where the registered person furnishes all pending returns and pays the tax dues, interest and late fee, as reflected in the proviso to Rule 22(4) of the CGST Rules. The text notes that the cancellation power under Section 29(2)(c) extends to non-filing for six continuous months, but serious civil consequences justify permitting restoration on compliance. It also states that expiry of the revocation timeline was not treated as a bar in the circumstances discussed. The petitioner was given two months to approach the authority, which was directed to consider restoration expeditiously in accordance with law.
Cancellation of GST registration for non-filing of returns may be dropped where the registered person furnishes all pending returns and pays the tax dues, interest and late fee, as reflected in the proviso to Rule 22(4) of the CGST Rules. The text notes that the cancellation power under Section 29(2)(c) extends to non-filing for six continuous months, but serious civil consequences justify permitting restoration on compliance. It also states that expiry of the revocation timeline was not treated as a bar in the circumstances discussed. The petitioner was given two months to approach the authority, which was directed to consider restoration expeditiously in accordance with law.
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