HC Restored Registration of Assessee Which Was Cancelled by Merely Mentioning “Obtained by Fraud or Misstatement or Suppression”

Case Details: T S R … Continue reading “HC Restored Registration of Assessee Which Was Cancelled by Merely Mentioning “Obtained by Fraud or Misstatement or Suppression””

Recovery Proceedings u/s 79 Can Be Initiated Before 3 Months Only in Exceptional Cases, Detailed Instructions Issued by CBIC

Instruction No. 01/2024-GST dated May … Continue reading “Recovery Proceedings u/s 79 Can Be Initiated Before 3 Months Only in Exceptional Cases, Detailed Instructions Issued by CBIC”

HC Allows Dissolution Plea as Company Had No Further Assets to Realize, Making Pending Winding-up Proceedings Purposeless

Case Details: Bank of India … Continue reading “HC Allows Dissolution Plea as Company Had No Further Assets to Realize, Making Pending Winding-up Proceedings Purposeless”

HC Sets Aside Assessment Order Against Assessee Who Used IGST Credit for CGST & SGST, as IGST Credit for SGST Flowed to West Bengal

Case Details: Cosyn Ltd. v. … Continue reading “HC Sets Aside Assessment Order Against Assessee Who Used IGST Credit for CGST & SGST, as IGST Credit for SGST Flowed to West Bengal”