Clean slate principle extinguishes uncrystallised operational claims and bars continuation of pending recovery and arbitral proceedings after plan app...
Works contract classification governs composite layout-development contracts where VAT-paid goods are transferred alongside construction and infrastru...
Specified income tax exemption for pollution control body remains conditional on non-commercial activity, unchanged income character, and return filin...
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Cancellation of GST registration of the Petitioner with retrospective effect - The High court noted that the Show Cause Notice and the order of cancellation did not specify cogent reasons for the retrospective cancellation of registration. The court observed that under Section 29(2) of the Central Goods and Services Tax Act, 2017, the proper officer may cancel GST registration from a retrospective date if deemed fit, but such satisfaction must be based on objective criteria and cannot be subjective.
Cancellation of GST registration of the Petitioner with retrospective effect - The High court noted that the Show Cause Notice and the order of cancellation did not specify cogent reasons for the retrospective cancellation of registration. The court observed that under Section 29(2) of the Central Goods and Services Tax Act, 2017, the proper officer may cancel GST registration from a retrospective date if deemed fit, but such satisfaction must be based on objective criteria and cannot be subjective.
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