Charitable registration turns on predominant purpose and genuine activities, while incidental fees and related-party rent require supporting adverse m...
MAT book-profit adjustments exclude disallowances for exempt-income expenditure and demerger expenditure unless expressly listed under the statutory c...
Omitted specified domestic transaction provision invalidates related-party expenditure transfer-pricing references and assessments based on consequent...
Preventive suspension requires an immediate continuing threat and cannot become indefinite without inquiry, fresh evidence, or proportionate safeguard...
A taxpayer whose GST registration was cancelled for non-filing of returns was stated to be entitled to reopening of the GST portal and restoration of registration upon compliance. On the petitioner's undertaking to deposit the entire tax, interest, late fee and penalty and to complete the required formalities, the High Court directed reopening of the portal within seven days, payment within the following seven days, and revocation of cancellation once compliance was made. The direction was conditional: if the undertaking was not honoured, the order would not take effect.
A taxpayer whose GST registration was cancelled for non-filing of returns was stated to be entitled to reopening of the GST portal and restoration of registration upon compliance. On the petitioner's undertaking to deposit the entire tax, interest, late fee and penalty and to complete the required formalities, the High Court directed reopening of the portal within seven days, payment within the following seven days, and revocation of cancellation once compliance was made. The direction was conditional: if the undertaking was not honoured, the order would not take effect.
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