Political contribution deductions require genuine transactions; banking records and party registration alone cannot defeat evidence of accommodation e...
Post-death GST liability permits fresh proceedings against legal representatives, while discontinued-business recovery remains limited to the inherite...
Non-confirmation of FEMA seizure prevents adjudicators from overriding pending appellate findings on recorded reasons and suspected foreign asset hold...
Cancellation of GST registration for non-filing of returns was quashed because the show cause notice did not disclose the specific period of default and the cancellation order gave no reasons beyond reproducing the statutory ground. The High Court held that cancellation carries adverse civil consequences, so Rule 22 and Form GST REG-19 require a speaking order and an effective opportunity to respond; the assessee's failure to reply did not cure that defect. Despite delay in filing the writ petition, the statutory infirmity in the cancellation order prevailed. The matter was remitted to the show cause stage, with liberty to reply or file pending returns and discharge dues, interest, late fee and penalty.
Cancellation of GST registration for non-filing of returns was quashed because the show cause notice did not disclose the specific period of default and the cancellation order gave no reasons beyond reproducing the statutory ground. The High Court held that cancellation carries adverse civil consequences, so Rule 22 and Form GST REG-19 require a speaking order and an effective opportunity to respond; the assessee's failure to reply did not cure that defect. Despite delay in filing the writ petition, the statutory infirmity in the cancellation order prevailed. The matter was remitted to the show cause stage, with liberty to reply or file pending returns and discharge dues, interest, late fee and penalty.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
