Dispute Resolution Panel objections must reach both prescribed forums; otherwise assessment may proceed and statutory appeal remains the proper remedy...
Political contribution deductions require recipient party compliance with contribution-reporting conditions; banking-channel donations alone do not qu...
Aggregation under TNMM prevents selective testing of intra-group services without comparable uncontrolled transactions, while appellate additional cla...
Protective assessment cannot duplicate identical receipts under competing characterisations; remote services did not establish a taxable permanent est...
Current account treatment of overseas tournament services removed most FEMA findings, but excess EEFC remittance and delayed repatriation remained bre...
Modification of bail conditions remains available through inherent jurisdiction where onerous deposits undermine justice and cannot recover disputed d...
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.
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