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    Asset-based escaped-income satisfaction is mandatory for extended Section 153C jurisdiction; a cash-transaction note alone invalidates the assessment.
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      Rejection of revocation of the cancellation of the registration...

      High Court Orders State to Compensate Petitioner Rs. 50,000 for Arbitrary GST Registration Cancellation and Harassment.

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      GSTAugust 9, 2022Case LawsHC
      Rejection of revocation of the cancellation of the registration - the arbitrary exercise of power cancelling the registration in the manner in which it has been done has not only adversely affected the petitioner, but has also adversely affected the revenues that could have flown to the coffers of GST in case the petitioner was permitted to carry out the commercial activities. The actions are clearly not in consonance with the ease of doing business, which is being promoted at all levels. For the manner in which the petitioner has been harassed since 20.05.2020, the State Government is liable to pay a cost of Rs.50,000/- to the petitioner - HC

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      ActsIncome Tax