Governmental authority status supports construction-service exemption, while pre-cutoff contract and stamp-duty compliance requires verification on re...
Automated Free Sale and Commerce Certificates enable paperless processing while retaining risk-based manual verification for selected exporter applica...
Employee stock-shortage penalties do not constitute consideration for services, preventing GST collection under Schedule II in employment relationship...
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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