Tax exemption for regulatory authority income applies retrospectively, subject to non-commercial activity, unchanged income sources, and return filing...
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...
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GST registration cancellation founded on a show cause notice that failed to disclose specific allegations, facts or particulars was held unsustainable for breach of natural justice. The HC found that mere reference to statutory provisions did not afford a reasonable opportunity to respond to allegations of fraud, wilful misstatement or suppression of facts, so the petitioner was prevented from filing an effective reply. The cancellation order was set aside and registration directed to be restored forthwith, with liberty to the authority to issue a fresh notice and proceed in accordance with law.
GST registration cancellation founded on a show cause notice that failed to disclose specific allegations, facts or particulars was held unsustainable for breach of natural justice. The HC found that mere reference to statutory provisions did not afford a reasonable opportunity to respond to allegations of fraud, wilful misstatement or suppression of facts, so the petitioner was prevented from filing an effective reply. The cancellation order was set aside and registration directed to be restored forthwith, with liberty to the authority to issue a fresh notice and proceed in accordance with law.
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