Maintainability of a Section 7 insolvency petition against a financial service provider denied; appeal dismissed for non maintainability and complex d...
Provisional attachment under Prevention of Money Laundering Act requires exhaustion of statutory remedies; impugned order set aside, appeal to tribuna...
Restoration of property under Prevention of Money Laundering Act after attachment dispute rendered academic; possession directed to successful resolut...
Goods Transport Agency services via e commerce portals: consignment note creates custody and liability and enables exemption for unregistered recipien...
GST registration cancellation for non-filing of returns and non-payment of tax was addressed by permitting the taxpayer to seek revocation, file draft returns and deposit dues by 31.03.2026. The authority was directed to consider the revocation application within the stipulated time and, if online filing was not possible, to accept manual filing. The approach follows an earlier High Court order in similar circumstances and reflects a remedial route aimed at restoring registration rather than sustaining cancellation where compliance can still be regularised.
GST registration cancellation for non-filing of returns and non-payment of tax was addressed by permitting the taxpayer to seek revocation, file draft returns and deposit dues by 31.03.2026. The authority was directed to consider the revocation application within the stipulated time and, if online filing was not possible, to accept manual filing. The approach follows an earlier High Court order in similar circumstances and reflects a remedial route aimed at restoring registration rather than sustaining cancellation where compliance can still be regularised.
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