Tax deduction compliance and payee income recognition govern consultancy disallowance, while no exempt income prevents related expenditure disallowanc...
Derivative abetment liability fails when correctly declared imported components establish no underlying improper importation by the principal importer...
Tax exemption for regulatory authority income applies retrospectively, subject to non-commercial activity, unchanged income sources, and return filing...
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The Delhi High Court addressed a case involving the retrospective cancellation of GST registration of the petitioner. The court found that the cancellation lacked proper reasons and violated principles of natural justice as the petitioner was not given an opportunity to object. The Show Cause Notice (SCN) and the order did not provide sufficient details for the cancellation, rendering them unsustainable. However, since the petitioner no longer wished to continue the business, the SCN was not quashed. The court emphasized that a taxpayer's registration should not be retrospectively cancelled merely for non-filing of returns, unless intended consequences are warranted. The petition was disposed of accordingly.
The Delhi High Court addressed a case involving the retrospective cancellation of GST registration of the petitioner. The court found that the cancellation lacked proper reasons and violated principles of natural justice as the petitioner was not given an opportunity to object. The Show Cause Notice (SCN) and the order did not provide sufficient details for the cancellation, rendering them unsustainable. However, since the petitioner no longer wished to continue the business, the SCN was not quashed. The court emphasized that a taxpayer's registration should not be retrospectively cancelled merely for non-filing of returns, unless intended consequences are warranted. The petition was disposed of accordingly.
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