Residential waste collection classification under SAC 999423 defeats composite-supply exemption where facilitating goods are not transferred to the lo...
Condonation of delay permits statutory appeal restoration where inadequate service explanation prevented consideration of reassessment and taxable-inc...
Limitation in customs appeals permits exclusion for bona fide refund proceedings, enabling restoration of Bill of Entry assessment challenges on merit...
Cancellation of GST registration under Section 29 requires the Proper Officer's independent satisfaction, based on cogent and tangible material, that a statutory ground for cancellation exists. Nil turnover declared in GSTR-3B returns alone does not establish discontinuance of business, especially where material indicates that business continued from the registered premises. A show-cause notice founded solely on nil turnover does not disclose a circumstance warranting cancellation. The cancellation and rejection of revocation were quashed, while the authority retained liberty to verify whether the business continued and proceed in accordance with law.
Cancellation of GST registration under Section 29 requires the Proper Officer's independent satisfaction, based on cogent and tangible material, that a statutory ground for cancellation exists. Nil turnover declared in GSTR-3B returns alone does not establish discontinuance of business, especially where material indicates that business continued from the registered premises. A show-cause notice founded solely on nil turnover does not disclose a circumstance warranting cancellation. The cancellation and rejection of revocation were quashed, while the authority retained liberty to verify whether the business continued and proceed in accordance with law.
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