Reopening Assessments invalid where satisfaction and jurisdictional approval are absent for third party seized material, leading to quashing of assess...
Benami property exclusion from the insolvency estate: Benami Act proceedings preclude IBC tribunals from reopening attachments or treating such assets...
Exclusion of limitation period: pandemic suspension plus debtor acknowledgement can extend limitation, requiring fresh factfinding on guarantee invoca...
Page of 4813
Press 'Enter' after typing page number.
5941 to 5960 of 96257 Results
❮
❯
❯❯
0 / 200
Expand Note
Add to Folder
No Folders have been created
+
Are you sure you want to delete "My most important" ?
GST registration cancelled for continuous non-filing of returns was treated as amenable to restoration where the taxpayer was ready to file all pending returns and pay tax dues with applicable interest, penalty and late fee. Following its earlier decision on similar facts, the HC directed the proper authority to consider restoration under the proviso to Rule 22(4) of the CGST Rules, 2017 rather than treating cancellation as final. The taxpayer was allowed sixty days to apply for restoration, and the authority was required to act expeditiously on compliance with the statutory requirements.
GST registration cancelled for continuous non-filing of returns was treated as amenable to restoration where the taxpayer was ready to file all pending returns and pay tax dues with applicable interest, penalty and late fee. Following its earlier decision on similar facts, the HC directed the proper authority to consider restoration under the proviso to Rule 22(4) of the CGST Rules, 2017 rather than treating cancellation as final. The taxpayer was allowed sixty days to apply for restoration, and the authority was required to act expeditiously on compliance with the statutory requirements.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4813 
Join Channel 
