Revisional power in block assessment upheld, undisclosed search income sustained, freight suppression addition restored, accrued lorry hire liability ...
Reassessment and fee-for-technical-services classification: reopening upheld, but certain reimbursements and mobilization charges fell outside treaty ...
Section 80P deduction for co-operative societies remains available despite nominal members and housing society status, with limited interest income tr...
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Seeking restoration of registration certificate of the Petitioners - non-filing of returns continuously for a period of six months - If the appellate authority would have put the firm to the notice, probably, the firm could have appropriately replied to the same. It appears that behind the back of the firm, the ground which is not at all in the show cause notice has been considered and ultimately, appeal came to be dismissed. - We permit the writ applicant to file his returns of an appropriate amount with penalty and interest in accordance with law. The GST registration will have to revived. - HC
Seeking restoration of registration certificate of the Petitioners - non-filing of returns continuously for a period of six months - If the appellate authority would have put the firm to the notice, probably, the firm could have appropriately replied to the same. It appears that behind the back of the firm, the ground which is not at all in the show cause notice has been considered and ultimately, appeal came to be dismissed. - We permit the writ applicant to file his returns of an appropriate amount with penalty and interest in accordance with law. The GST registration will have to revived. - HC
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