Advance-ruling mechanism governs pending GST classification, exemption and taxability disputes, limiting writ review once the specialised forum functi...
Charitable trust income application permits verified capital expenditure but rejects deferred pre-operative claims and requires reconsideration of con...
Reinsurance premium deductions require established regulatory breaches, while independently acquired software qualifies within the computer depreciati...
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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