Unified Brand India framework introduces voluntary Trust Mark certification and funding support for export branding, packaging and global promotional ...
Origin Declaration authentication governs preferential tariff claims under India-UK CETA, requiring a validated reference number before import clearan...
Separate assessment orders for different years remain valid when distinct notices and hearing opportunities prevent prejudice from combined proceeding...
Defined public benefit can retain charitable character; registration renewal requires examining genuine activities and legal compliance, not surplus a...
Capital reduction is distinct from share buy-back, preventing buy-back tax; restructuring interest and related business deductions also survive scruti...
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.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4805
Join Channel
TaxTMI 
