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 of the petitioner with retrospective effect - Highlighting deficiencies in the show cause notice and the lack of reasons for the retrospective action, the High Court deemed the cancellation arbitrary and unjustified. Consequently, the court set aside the impugned order and the show cause notice, restoring the petitioner's GST registration. However, the petitioner was reminded of their compliance obligations under the relevant rules. Additionally, the court clarified that lawful steps for recovery, including retrospective cancellation, could be pursued by the respondents in the future, provided proper procedural safeguards are followed.
Cancellation of GST registration of the petitioner with retrospective effect - Highlighting deficiencies in the show cause notice and the lack of reasons for the retrospective action, the High Court deemed the cancellation arbitrary and unjustified. Consequently, the court set aside the impugned order and the show cause notice, restoring the petitioner's GST registration. However, the petitioner was reminded of their compliance obligations under the relevant rules. Additionally, the court clarified that lawful steps for recovery, including retrospective cancellation, could be pursued by the respondents in the future, provided proper procedural safeguards are followed.
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