Development agreements require legal possession or effective enjoyment for capital gains transfer; permissive possession and deferred consideration de...
Prolonged sterilisation of development rights supports capital-gains treatment, while business-income disallowances cannot govern capital-gains comput...
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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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