Political contribution deductions require genuine transactions; banking records and party registration alone cannot defeat evidence of accommodation e...
Post-death GST liability permits fresh proceedings against legal representatives, while discontinued-business recovery remains limited to the inherite...
Non-confirmation of FEMA seizure prevents adjudicators from overriding pending appellate findings on recorded reasons and suspected foreign asset hold...
Cancellation of GST registration of the petitioner with retrospective effect - vague SCN and impugned order - The court noted that the petitioner's response to the show cause notice was belated but highlighted the lack of details and reasoning in both the notice and the impugned order. Emphasized that GST registration cannot be cancelled with retrospective effect mechanically, and such cancellation must be based on objective criteria, not merely due to late filing of returns. - The GST registration of the petitioner is restored. Petitioner shall comply with Rule 23 and its provisos of Central Goods and Services Tax Rules, 2017.
Cancellation of GST registration of the petitioner with retrospective effect - vague SCN and impugned order - The court noted that the petitioner's response to the show cause notice was belated but highlighted the lack of details and reasoning in both the notice and the impugned order. Emphasized that GST registration cannot be cancelled with retrospective effect mechanically, and such cancellation must be based on objective criteria, not merely due to late filing of returns. - The GST registration of the petitioner is restored. Petitioner shall comply with Rule 23 and its provisos of Central Goods and Services Tax Rules, 2017.
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