Reassessment and fee-for-technical-services classification: reopening upheld, but certain reimbursements and mobilization charges fell outside treaty ...
Section 80P deduction for co-operative societies remains available despite nominal members and housing society status, with limited interest income tr...
Cancellation of GST registration requires a speaking order that records specific reasons and gives the taxpayer a meaningful opportunity to respond. A show cause notice that merely alleges non-filing of returns for six months, without identifying the relevant period or defaults, is inadequate. Rule 22 read with FORM GST REG-19 obligates the Proper Officer to state clear grounds for cancellation; an order reciting only absence of reply and marking the case as "Others" shows non-application of mind and violates natural justice. The cancellation was quashed, and the matter was restored to the show cause stage for fresh action in accordance with law.
Cancellation of GST registration requires a speaking order that records specific reasons and gives the taxpayer a meaningful opportunity to respond. A show cause notice that merely alleges non-filing of returns for six months, without identifying the relevant period or defaults, is inadequate. Rule 22 read with FORM GST REG-19 obligates the Proper Officer to state clear grounds for cancellation; an order reciting only absence of reply and marking the case as "Others" shows non-application of mind and violates natural justice. The cancellation was quashed, and the matter was restored to the show cause stage for fresh action in accordance with law.
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