Transfer-pricing benchmarking and capital-receipt principles sustained taxpayer relief, while unsupported property-advance write-offs remained disallo...
Pre-existing operational debt disputes require genuine evidence, while undirected running-account payments may be appropriated on a first-in-first-out...
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The case before the Andhra Pradesh High Court involved a challenge to the cancellation of GST registration due to delay in filing a writ petition and alleged violation of natural justice principles. The court held that the retrospective effect of the impugned order was valid. Referring to a Supreme Court decision, it clarified that claims for refund must adhere to specific rules and limitations. The court found no violation of natural justice as the petitioner failed to respond to a show cause notice. It also determined that no hearing opportunity was required before the suspension of registration. Ultimately, the petition was dismissed.
The case before the Andhra Pradesh High Court involved a challenge to the cancellation of GST registration due to delay in filing a writ petition and alleged violation of natural justice principles. The court held that the retrospective effect of the impugned order was valid. Referring to a Supreme Court decision, it clarified that claims for refund must adhere to specific rules and limitations. The court found no violation of natural justice as the petitioner failed to respond to a show cause notice. It also determined that no hearing opportunity was required before the suspension of registration. Ultimately, the petition was dismissed.
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