The Court held that cancellation for non-filing of returns can be reconsidered if the taxpayer files pending returns and clears dues. Authorities must examine such applications under Rule ...
The Court ruled that cancellation cannot be applied retrospectively without proper application of mind. The order was quashed for lack of objective ...
India introduced the Goods and Services Tax (GST) on July 1, 2017, marking a historic change in the country's tax system. Before GST, people and businesses had to deal with different indirect taxes ...