Political contribution deductions require genuine transactions; banking records and party registration alone cannot defeat evidence of accommodation e...
Post-death GST liability permits fresh proceedings against legal representatives, while discontinued-business recovery remains limited to the inherite...
Non-confirmation of FEMA seizure prevents adjudicators from overriding pending appellate findings on recorded reasons and suspected foreign asset hold...
GST registration cancellation requires a show cause notice to state the specific proposed grounds and provide supporting documents so that the registered person can respond effectively. The notes explain that the notice alleged fraudulent registration, invoicing without supply, and non-operation from the declared business premises, whereas the cancellation order relied on non-filing of consecutive returns, a ground not notified to the taxpayer. On that basis, the cancellation proceedings were quashed and registration restored, while the Revenue retained liberty to issue a fresh, specific notice and determine the matter according to law.
GST registration cancellation requires a show cause notice to state the specific proposed grounds and provide supporting documents so that the registered person can respond effectively. The notes explain that the notice alleged fraudulent registration, invoicing without supply, and non-operation from the declared business premises, whereas the cancellation order relied on non-filing of consecutive returns, a ground not notified to the taxpayer. On that basis, the cancellation proceedings were quashed and registration restored, while the Revenue retained liberty to issue a fresh, specific notice and determine the matter according to law.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
