Rectification of mistake remains limited to self-evident record errors, preventing merits review through miscellaneous applications and preserving fin...
Tender creditworthiness conditions may extend to de facto Promoter Directors, with post-participation challenges generally barred absent arbitrariness...
Corporate representation in PMLA summons proceedings permitted through an authorised signatory, subject to directors' continuing cooperation and atten...
Helicopter charter classification requires effective control analysis, while territorial performance, reasoned credit orders and wilful suppression de...
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.
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