Clean slate principle extinguishes uncrystallised operational claims and bars continuation of pending recovery and arbitral proceedings after plan app...
Works contract classification governs composite layout-development contracts where VAT-paid goods are transferred alongside construction and infrastru...
Specified income tax exemption for pollution control body remains conditional on non-commercial activity, unchanged income character, and return filin...
Jurisdictional facts in certificate-of-origin discrepancies can support customs show-cause proceedings, leaving factual explanations for departmental ...
Retrospective cancellation of GST registration requires specific reasons in the show cause notice and final order; without such reasons, cancellation cannot be given effect from the original registration date. The HC set aside the order only to that extent and remitted the matter to the Proper Officer for fresh consideration after allowing the taxpayer to file a detailed reply and after hearing. It did not examine the merits of the allegation that no business existed at the declared premises, and confined relief to the effective date of cancellation.
Retrospective cancellation of GST registration requires specific reasons in the show cause notice and final order; without such reasons, cancellation cannot be given effect from the original registration date. The HC set aside the order only to that extent and remitted the matter to the Proper Officer for fresh consideration after allowing the taxpayer to file a detailed reply and after hearing. It did not examine the merits of the allegation that no business existed at the declared premises, and confined relief to the effective date of cancellation.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4786
Join Channel
TaxTMI 
