Electronic WhatsApp evidence without authentication or independent corroboration cannot sustain an unexplained-investment addition based on third-part...
Mutual current-account transactions excluded from deemed dividend treatment where no fresh borrowing arose; unsupported unsecured-loan addition also f...
Cancellation of GST registration of petitioner - The petitioner neither filed a reply to the show-cause notice nor did it’s authorized representative appear before the concerned officer. This litigation could have been avoided if the petitioner had taken the necessary steps to protect its interests - Revenue to directed to submit its response for "cancelling the registration could be recalled on terms and conditions deemed fit by the respondents/revenue". - HC
Cancellation of GST registration of petitioner - The petitioner neither filed a reply to the show-cause notice nor did it’s authorized representative appear before the concerned officer. This litigation could have been avoided if the petitioner had taken the necessary steps to protect its interests - Revenue to directed to submit its response for "cancelling the registration could be recalled on terms and conditions deemed fit by the respondents/revenue". - HC
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