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 registration of Firm - The case involved a challenge to the cancellation of the petitioner's firm's GST registration due to non-filing of returns for a continuous period. The petitioner sought relief from the High Court to quash the cancellation order. Despite arguments from the opposing counsel regarding the lapse of statutory time limits, the Court recognized the importance of allowing businesses opportunities for restoration and revocation of registration. Consequently, the Court granted the petitioner permission to file an application for revocation of cancellation within 30 days, subject to payment of statutory penalties or fines.
Cancellation of registration of Firm - The case involved a challenge to the cancellation of the petitioner's firm's GST registration due to non-filing of returns for a continuous period. The petitioner sought relief from the High Court to quash the cancellation order. Despite arguments from the opposing counsel regarding the lapse of statutory time limits, the Court recognized the importance of allowing businesses opportunities for restoration and revocation of registration. Consequently, the Court granted the petitioner permission to file an application for revocation of cancellation within 30 days, subject to payment of statutory penalties or fines.
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