Aggregation under TNMM prevents selective testing of intra-group services without comparable uncontrolled transactions, while appellate additional cla...
Protective assessment cannot duplicate identical receipts under competing characterisations; remote services did not establish a taxable permanent est...
Current account treatment of overseas tournament services removed most FEMA findings, but excess EEFC remittance and delayed repatriation remained bre...
Modification of bail conditions remains available through inherent jurisdiction where onerous deposits undermine justice and cannot recover disputed d...
Merchant banker regulation consolidates registration, governance, capital, reporting, outsourcing and investor-protection requirements under an update...
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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