Opportunity to respond to jurisdictional reports is mandatory before customs settlement duty enhancement; connected applications require consistent ad...
Specific customs headings for scaffolding components prevail over general classification, invalidating misclassification proceedings and enabling with...
Liquidator appointment under Section 34 requires consideration of creditor recommendations, valid professional authorisation, and preservation of vali...
Income-tax exemption for specified regulatory fees and government grants applies subject to non-commercial activity and continuing compliance conditio...
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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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