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...
GST registration was suspended - show cause issued as to why the registration be not cancelled - The High Court noted that the rejection of the cancellation application was primarily due to the petitioner's failure to respond to the earlier notice and appear for a personal hearing. However, considering subsequent events and submissions made, the Court set aside the rejection order. - The Court decided to cancel the petitioner's GST registration with effect from the date of their initial application for cancellation, i.e., 23.02.2023. This decision was based on the petitioner's voluntary identification of discrepancies in their returns and the subsequent deposit of a specified sum.
GST registration was suspended - show cause issued as to why the registration be not cancelled - The High Court noted that the rejection of the cancellation application was primarily due to the petitioner's failure to respond to the earlier notice and appear for a personal hearing. However, considering subsequent events and submissions made, the Court set aside the rejection order. - The Court decided to cancel the petitioner's GST registration with effect from the date of their initial application for cancellation, i.e., 23.02.2023. This decision was based on the petitioner's voluntary identification of discrepancies in their returns and the subsequent deposit of a specified sum.
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