Pharmaceutical promotion and transfer-pricing comparability principles limited disallowances, while uncorroborated search allegations and unsupported ...
Business expenditure substantiation supports scrap credits, statutory payments and expense claims, while depreciation requires proof of actual busines...
Cancellation of GST registration of the Petitioner with retrospective effect - The High court underscores the need for the proper officer to justify retrospective cancellation based on objective criteria, rather than mechanical or subjective reasons. - Considering that the petitioner no longer wishes to continue business, the court modifies the order for cancellation, setting the effective date as 29.08.2019, aligning with the petitioner's application for cancellation.
Cancellation of GST registration of the Petitioner with retrospective effect - The High court underscores the need for the proper officer to justify retrospective cancellation based on objective criteria, rather than mechanical or subjective reasons. - Considering that the petitioner no longer wishes to continue business, the court modifies the order for cancellation, setting the effective date as 29.08.2019, aligning with the petitioner's application for cancellation.
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