Charitable trust registration requires a specified-violation notice; settled cash deposits and related-party payments did not justify cancellation or ...
External development charges trigger TDS under section 194C, while disputed administrative payments require factual verification and fresh adjudicatio...
Section 270AA penalty immunity requires identified statutory defaults and a hearing before rejection; reassessment disclosure may constitute under-rep...
Section 80JJAA employee-cost deduction allowed for deployed staff but barred against transfer-pricing income enhancement, with pricing issues remanded...
Transfer-pricing methodology protects commercially genuine associated-enterprise payments, while pre-2016 secondary adjustments and related notional i...
Negative liens over operating assets can constitute international transactions requiring arm's-length pricing reflecting restricted borrowing and expa...
Cross-examination rights in Customs Broker revocation inquiries require witness examination; procedural denial may be cured through fresh adjudication...
Rejection of petitioner's application for grant of registration by a non-speaking order - In this case, the petitioner, a successful Resolution Applicant under the Insolvency Resolution Process, was denied registration under the Uttar Pradesh Goods and Services Tax Act, 2017, despite its Resolution Plan being accepted by the NCLT. The Court found the denial of registration to be a violation of the petitioner's fundamental right to carry on business and ordered the Registering Authority to reconsider the application on its merits within a week.
Rejection of petitioner's application for grant of registration by a non-speaking order - In this case, the petitioner, a successful Resolution Applicant under the Insolvency Resolution Process, was denied registration under the Uttar Pradesh Goods and Services Tax Act, 2017, despite its Resolution Plan being accepted by the NCLT. The Court found the denial of registration to be a violation of the petitioner's fundamental right to carry on business and ordered the Registering Authority to reconsider the application on its merits within a week.
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