Section 80P deduction covers Souharda credit societies, including qualifying surplus-deposit interest, subject to member KYC verification for cash dep...
Transfer-pricing benchmarking and capital-receipt principles sustained taxpayer relief, while unsupported property-advance write-offs remained disallo...
Pre-existing operational debt disputes require genuine evidence, while undirected running-account payments may be appropriated on a first-in-first-out...
Agency in CNG distribution makes outlet operators commission agents, rendering taxable Business Auxiliary Service rather than purchasing goods for res...
GST registration cancellation requires a show-cause notice that states the precise defaults alleged and a cancellation order that records specific reasons; a notice referring only to continuous non-filing without identifying the relevant period, and an order merely reciting the notice and cancellation date, is a non-speaking order showing non-application of mind and is illegal. The Court also held that although the writ petition was filed belatedly, the defect went to the legality of an order carrying serious civil consequences, so delay alone did not justify refusal of relief. The cancellation was quashed and the matter remitted to the notice stage, with liberty to reply or regularise the defaults.
GST registration cancellation requires a show-cause notice that states the precise defaults alleged and a cancellation order that records specific reasons; a notice referring only to continuous non-filing without identifying the relevant period, and an order merely reciting the notice and cancellation date, is a non-speaking order showing non-application of mind and is illegal. The Court also held that although the writ petition was filed belatedly, the defect went to the legality of an order carrying serious civil consequences, so delay alone did not justify refusal of relief. The cancellation was quashed and the matter remitted to the notice stage, with liberty to reply or regularise the defaults.
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