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...
Cancellation of GST registration of petitioner - The Court noted the reasons for cancellation as non-filing of returns for over six months, a violation under the Central Goods and Services Tax Act, 2017. - Despite the dismissal of the appeal by the appellate authority due to the delay in filing, the Court acknowledged the petitioner's health issues and the need for a remedy. - Referring to a precedent case, the Court directed restoration of the registration subject to certain conditions, ensuring compliance with tax obligations.
Cancellation of GST registration of petitioner - The Court noted the reasons for cancellation as non-filing of returns for over six months, a violation under the Central Goods and Services Tax Act, 2017. - Despite the dismissal of the appeal by the appellate authority due to the delay in filing, the Court acknowledged the petitioner's health issues and the need for a remedy. - Referring to a precedent case, the Court directed restoration of the registration subject to certain conditions, ensuring compliance with tax obligations.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4828 
Join Channel 
