Charitable trust registration requires a specified-violation notice; settled cash deposits and related-party payments did not justify cancellation or ...
External development charges trigger TDS under section 194C, while disputed administrative payments require factual verification and fresh adjudicatio...
Section 270AA penalty immunity requires identified statutory defaults and a hearing before rejection; reassessment disclosure may constitute under-rep...
GST appellate authorities must adjudicate statutory refund appeals on merits and cannot dismiss them solely for an appellant's non-appearance. Appellate orders must also provide reasons supporting their conclusions. The High Court set aside an order dismissing a refund appeal for non-prosecution because it contained neither merits-based adjudication nor reasons. The refund appeal was remanded to the Appellate Authority for disposal in accordance with law, with all merits left open.
GST appellate authorities must adjudicate statutory refund appeals on merits and cannot dismiss them solely for an appellant's non-appearance. Appellate orders must also provide reasons supporting their conclusions. The High Court set aside an order dismissing a refund appeal for non-prosecution because it contained neither merits-based adjudication nor reasons. The refund appeal was remanded to the Appellate Authority for disposal in accordance with law, with all merits left open.
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TaxTMI 
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