Personal liberty safeguards restrict arrest after court-directed GST appearance, requiring interim release where authorities overreach pending proceed...
Alternative statutory remedy and delay bar GST writ challenges despite pending rectification, while distinct subject matter permits parallel proceedin...
Unverified Insight Portal Information Cannot Justify Reassessment Without a Verified Taxpayer-Specific Income-Escape Nexus or Demonstrated Application...
Assessing Officer jurisdiction after statutory transfer invalidates reassessment notices issued by transferor officers and nullifies resulting proceed...
Consequential appeal-effect orders must implement rectification deleting working-capital adjustments and reconsider the resulting arm's-length range c...
Discounted cash flow valuation protects share premium where projections are reasonable, while audited book expenses defeat unexplained-expenditure add...
Cancellation of GST registration of the Petitioner with retrospective effect - The High Court held that, Cancelling registration with retrospective effect affects customers' input tax credit, and the proper officer must consider this consequence before making such a decision. - The court modified the order of cancellation to operate from 01.10.2019, the date the business was shut down.
Cancellation of GST registration of the Petitioner with retrospective effect - The High Court held that, Cancelling registration with retrospective effect affects customers' input tax credit, and the proper officer must consider this consequence before making such a decision. - The court modified the order of cancellation to operate from 01.10.2019, the date the business was shut down.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
