Minimum alternate tax exclusions for pre-amendment banking companies and expatriate Indian branch salaries remain outside head office expenditure limi...
Bona fide disclosure requirements govern under-reporting penalties, and post-penalty immunity applications cannot secure available statutory protectio...
Certificate-of-origin verification procedure governs preferential customs benefits; denial without retroactive verification was set aside with consequ...
Disciplinary Committee jurisdiction and mandatory investigation requirements invalidated cancellation of an insolvency professional's registration 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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