Retention of seized property survives where recorded reasons support proceeds of crime, while stayed investigation periods are excluded from limitatio...
Specified income of Baddi Barotiwala Nalagarh Development Authority receives conditional tax exemption, retrospectively covering its designated assess...
Specified development authority income receives retrospective tax exemption, subject to non-commercial activity, unchanged income sources, and return-...
Unified Brand India framework introduces voluntary Trust Mark certification and funding support for export branding, packaging and global promotional ...
Origin Declaration authentication governs preferential tariff claims under India-UK CETA, requiring a validated reference number before import clearan...
Separate assessment orders for different years remain valid when distinct notices and hearing opportunities prevent prejudice from combined proceeding...
Cancellation of GST registration for continuous non-filing of returns was set aside where the taxpayer was still carrying on taxable works contract activity and continued registration was necessary to ensure discharge of statutory tax liabilities. The Court held that excluding the taxpayer from the GST regime would prejudice revenue, because any dues payable under the GST law would otherwise remain outside the tax system. Following the approach adopted in similar matters, the authorities were directed to intimate the outstanding statutory dues up to the date of cancellation, and upon payment, to revoke the cancellation and restore registration.
Cancellation of GST registration for continuous non-filing of returns was set aside where the taxpayer was still carrying on taxable works contract activity and continued registration was necessary to ensure discharge of statutory tax liabilities. The Court held that excluding the taxpayer from the GST regime would prejudice revenue, because any dues payable under the GST law would otherwise remain outside the tax system. Following the approach adopted in similar matters, the authorities were directed to intimate the outstanding statutory dues up to the date of cancellation, and upon payment, to revoke the cancellation and restore registration.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4805
Join Channel
TaxTMI 
