Charitable registration renewal cannot become an assessment of receipts, profitability or annual exemption compliance, requiring renewal and donation ...
AMP expenditure for own business is not an international transaction without an associated-enterprise arrangement, eliminating transfer pricing adjust...
Customs valuation must use comparable contemporary imports, while confiscation fines and penalties require proportionate recalculation on reassessed v...
Depositor-protection proceedings prevail over corporate insolvency, while liquidators may recover chit receivables using copies of seized company reco...
Intermediary service classification fails where overseas admission facilitation is supplied independently, preserving export treatment and small-provi...
Satellite transponder bandwidth is telecommunication, not Business Support Service; foreign non-telegraph providers triggered no service tax liability...
Cancellation of GST registration for non-filing of returns was treated as remediable where the taxpayer had already filed the pending returns and paid the penalty amount. Relying on its earlier approach in similar matters, the HC permitted the taxpayer to seek restoration by filing an application within the time granted, and directed the authority to verify the application and consider restoration in accordance with law. The registration was to be restored upon such verification and compliance with the prescribed process.
Cancellation of GST registration for non-filing of returns was treated as remediable where the taxpayer had already filed the pending returns and paid the penalty amount. Relying on its earlier approach in similar matters, the HC permitted the taxpayer to seek restoration by filing an application within the time granted, and directed the authority to verify the application and consider restoration in accordance with law. The registration was to be restored upon such verification and compliance with the prescribed process.
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