Advance-ruling mechanism governs pending GST classification, exemption and taxability disputes, limiting writ review once the specialised forum functi...
Charitable trust income application permits verified capital expenditure but rejects deferred pre-operative claims and requires reconsideration of con...
Reinsurance premium deductions require established regulatory breaches, while independently acquired software qualifies within the computer depreciati...
Cancellation of GST registration requires reasons demonstrating application of mind and an effective opportunity to respond to the show-cause notice. The High Court stated that an unreasoned cancellation order fails the test under Article 14. As the taxpayer had not effectively responded, it was permitted to submit a reply, which must be considered after a hearing. The cancellation order and appellate order were quashed, and the matter was remitted for fresh adjudication.
Cancellation of GST registration requires reasons demonstrating application of mind and an effective opportunity to respond to the show-cause notice. The High Court stated that an unreasoned cancellation order fails the test under Article 14. As the taxpayer had not effectively responded, it was permitted to submit a reply, which must be considered after a hearing. The cancellation order and appellate order were quashed, and the matter was remitted for fresh adjudication.
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