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...
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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