Deductibility for charitable donations affirmed where payments to approved relief funds, even if CSR-driven, qualify under the donation deduction sche...
Mis-declaration in import descriptions must be deliberate to justify confiscation; withheld contemporaneous import documents invalidate value redeterm...
Liability for EPCG export shortfall: duty and interest sustained, but confiscation and penalties quashed where no fraud and causes beyond importer con...
A show cause notice seeking cancellation of GST registration must disclose the alleged contraventions and follow the procedure prescribed in Rules 21 and 22. In the absence of a detailed notice setting out the shortcomings, the cancellation order and the appellate order were treated as unsustainable and were set aside. The authority was permitted to issue a fresh notice and proceed afresh in accordance with law, while the taxpayer was directed not to avail input tax credit until the proceedings are finalised.
A show cause notice seeking cancellation of GST registration must disclose the alleged contraventions and follow the procedure prescribed in Rules 21 and 22. In the absence of a detailed notice setting out the shortcomings, the cancellation order and the appellate order were treated as unsustainable and were set aside. The authority was permitted to issue a fresh notice and proceed afresh in accordance with law, while the taxpayer was directed not to avail input tax credit until the proceedings are finalised.
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