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 - non payment of taxes - financial constraints and covid-19 pandemic and on account of bonafide reasons - The explanation offered by the petitioner in not making GST payment and delay in filing returns and preferring an appeal deserves to be accepted and by adopting a justice oriented approach, it is deemed just and appropriate to set aside the impugned orders and the 2nd respondent is directed to restore the GST registration of the petitioner, subject to payment of all dues by the petitioner. - HC
Cancellation of GST registration of petitioner - non payment of taxes - financial constraints and covid-19 pandemic and on account of bonafide reasons - The explanation offered by the petitioner in not making GST payment and delay in filing returns and preferring an appeal deserves to be accepted and by adopting a justice oriented approach, it is deemed just and appropriate to set aside the impugned orders and the 2nd respondent is directed to restore the GST registration of the petitioner, subject to payment of all dues by the petitioner. - HC
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