Tax deduction compliance and payee income recognition govern consultancy disallowance, while no exempt income prevents related expenditure disallowanc...
Derivative abetment liability fails when correctly declared imported components establish no underlying improper importation by the principal importer...
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Cancellation Of GST registration retrospectively - Show Cause Notice issued without giving reasons of cancellation - The High court observed that the Show Cause Notice lacked clarity regarding the reason for cancellation and did not provide the petitioner with an opportunity to object to the retrospective cancellation. - The impugned order did not give reasons for cancellation and contained contradictory statements regarding the submission of replies. - Considering that the petitioner no longer seeks to continue business, the court modified the impugned order to cancel the registration from the date of the Show Cause Notice.
Cancellation Of GST registration retrospectively - Show Cause Notice issued without giving reasons of cancellation - The High court observed that the Show Cause Notice lacked clarity regarding the reason for cancellation and did not provide the petitioner with an opportunity to object to the retrospective cancellation. - The impugned order did not give reasons for cancellation and contained contradictory statements regarding the submission of replies. - Considering that the petitioner no longer seeks to continue business, the court modified the impugned order to cancel the registration from the date of the Show Cause Notice.
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