Charitable trust registration requires a specified-violation notice; settled cash deposits and related-party payments did not justify cancellation or ...
External development charges trigger TDS under section 194C, while disputed administrative payments require factual verification and fresh adjudicatio...
Section 270AA penalty immunity requires identified statutory defaults and a hearing before rejection; reassessment disclosure may constitute under-rep...
Section 80JJAA employee-cost deduction allowed for deployed staff but barred against transfer-pricing income enhancement, with pricing issues remanded...
Transfer-pricing methodology protects commercially genuine associated-enterprise payments, while pre-2016 secondary adjustments and related notional i...
Negative liens over operating assets can constitute international transactions requiring arm's-length pricing reflecting restricted borrowing and expa...
Cross-examination rights in Customs Broker revocation inquiries require witness examination; procedural denial may be cured through fresh adjudication...
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.
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