Opportunity to furnish unsecured-loan confirmations is required before reassessment initiation; proceedings require fresh consideration after taxpayer...
Under-reporting on a first reassessment return attracts penalty, while enhanced misreporting penalty requires proof of a statutory misreporting catego...
Cancellation of GST registration of the petitioner - service of SCN - The High court found discrepancies in the record regarding the petitioner's participation and noted the petitioner's claim of not receiving the report referenced in the show cause notice. While the respondent argued procedural compliance and jurisdictional legitimacy, the court underscored the need for procedural fairness. Ultimately, the court quashed the impugned order of cancellation, remanding the matter to the 1st respondent for reconsideration.
Cancellation of GST registration of the petitioner - service of SCN - The High court found discrepancies in the record regarding the petitioner's participation and noted the petitioner's claim of not receiving the report referenced in the show cause notice. While the respondent argued procedural compliance and jurisdictional legitimacy, the court underscored the need for procedural fairness. Ultimately, the court quashed the impugned order of cancellation, remanding the matter to the 1st respondent for reconsideration.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4915 
