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 - documents are vitiated by lack of clarity and non-application of mind - violation of principles of natural justice - The High Court observed that the order of cancellation was based on contradictory statements, as it referred to the petitioner's reply while also stating that no reply was submitted. Additionally, the order did not provide any reasons for the cancellation other than citing the absence of a response. - The High Court quashed the order of cancellation and directed the restoration of the petitioner's GST registration. However, it clarified that the authorities could initiate proceedings for cancellation of registration if there were genuine instances of non-compliance.
Cancellation of GST registration - documents are vitiated by lack of clarity and non-application of mind - violation of principles of natural justice - The High Court observed that the order of cancellation was based on contradictory statements, as it referred to the petitioner's reply while also stating that no reply was submitted. Additionally, the order did not provide any reasons for the cancellation other than citing the absence of a response. - The High Court quashed the order of cancellation and directed the restoration of the petitioner's GST registration. However, it clarified that the authorities could initiate proceedings for cancellation of registration if there were genuine instances of non-compliance.
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