Rectification of mistake remains limited to self-evident record errors, preventing merits review through miscellaneous applications and preserving fin...
Tender creditworthiness conditions may extend to de facto Promoter Directors, with post-participation challenges generally barred absent arbitrariness...
Corporate representation in PMLA summons proceedings permitted through an authorised signatory, subject to directors' continuing cooperation and atten...
Helicopter charter classification requires effective control analysis, while territorial performance, reasoned credit orders and wilful suppression de...
Specified fund definition expands PAN exemption eligibility for registered alternative investment funds and qualifying International Financial Service...
Tax exemption for specified legal-services authority income applies retrospectively, subject to non-commercial activity, unchanged income sources, and...
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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