Alternate statutory remedy governs GST assessment challenge, with statutory appeal preserved and limitation objection barred for the permitted filing ...
Registration u/s 10(23C) - CIT cancelled the registration - it is established that the occurrence of one or more ‘specified violations’ is sine qua non for cancellation of registration. Since the assessee did not commit any specified violation, we are satisfied that the impugned order, cancelling the registration, is untenable. The same is, therefore, overturned. - AT
Registration u/s 10(23C) - CIT cancelled the registration - it is established that the occurrence of one or more ‘specified violations’ is sine qua non for cancellation of registration. Since the assessee did not commit any specified violation, we are satisfied that the impugned order, cancelling the registration, is untenable. The same is, therefore, overturned. - AT
Note: It is a system-generated summary and is for quick reference only.