Authentication of paper assessment orders upheld, while qualifying repairs, consumables and vendor advance write-offs remain deductible business claim...
Transaction value cannot be rejected solely on non-statutory valuation guidelines without corroborative evidence supporting reassessment of final cust...
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Revocation of registration cancellation - The High court acknowledged the seriousness of cancellation consequences for the petitioner's business and considered a liberal approach necessary. Despite the expiration of the period prescribed under section 30 of the GST Act, the court granted permission to the petitioner to file an application for revocation, subject to payment of dues and penalties.
Revocation of registration cancellation - The High court acknowledged the seriousness of cancellation consequences for the petitioner's business and considered a liberal approach necessary. Despite the expiration of the period prescribed under section 30 of the GST Act, the court granted permission to the petitioner to file an application for revocation, subject to payment of dues and penalties.
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