Human-probability test defeats political donation deduction where banking records mask accommodation-entry fund layering and evidence shows non-genuin...
Commercial property status protects capital-gains exemption when residential-house ownership limits are tested, while agricultural-land character gove...
Investigation deposits refunded after failed customs demands fall outside the statutory appellate pre-deposit interest regime and may attract compensa...
Resolution plan finality extinguishes unquantified operational-creditor claims and pending proceedings unless the approved plan expressly preserves th...
GST registration cancellation based on alleged fraudulent availment and passing of ineligible input tax credit cannot rest on grounds omitted from the show-cause notice. Repeated cancellation proceedings founded on allegations previously dropped by the same officer indicate non-application of mind. The cancellation notice and order were quashed without determination on the merits. Fresh proceedings may be initiated only through a new show-cause notice, with an opportunity of hearing and compliance with law.
GST registration cancellation based on alleged fraudulent availment and passing of ineligible input tax credit cannot rest on grounds omitted from the show-cause notice. Repeated cancellation proceedings founded on allegations previously dropped by the same officer indicate non-application of mind. The cancellation notice and order were quashed without determination on the merits. Fresh proceedings may be initiated only through a new show-cause notice, with an opportunity of hearing and compliance with law.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4881 
