Political contribution deductions require genuine transactions; banking records and party registration alone cannot defeat evidence of accommodation e...
Post-death GST liability permits fresh proceedings against legal representatives, while discontinued-business recovery remains limited to the inherite...
Non-confirmation of FEMA seizure prevents adjudicators from overriding pending appellate findings on recorded reasons and suspected foreign asset hold...
Seeking to revoke the cancellation of GST registration - The petitioner, a university, contended that despite fulfilling tax obligations and filing returns until a certain period, their registration was cancelled, allegedly infringing upon constitutional rights and principles of natural justice. The court noted a delay in submitting returns but recognized the petitioner's efforts to rectify the situation by promptly clearing outstanding dues. While the petitioner had not submitted a specific application for revocation as required by law, they undertook to do so within a stipulated timeframe. Considering precedents emphasizing caution in cancelling GST registrations, the court adopted a pragmatic approach, ultimately allowing the petition and directing the restoration of GST registration.
Seeking to revoke the cancellation of GST registration - The petitioner, a university, contended that despite fulfilling tax obligations and filing returns until a certain period, their registration was cancelled, allegedly infringing upon constitutional rights and principles of natural justice. The court noted a delay in submitting returns but recognized the petitioner's efforts to rectify the situation by promptly clearing outstanding dues. While the petitioner had not submitted a specific application for revocation as required by law, they undertook to do so within a stipulated timeframe. Considering precedents emphasizing caution in cancelling GST registrations, the court adopted a pragmatic approach, ultimately allowing the petition and directing the restoration of GST registration.
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