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...
Agency in CNG distribution makes outlet operators commission agents, rendering taxable Business Auxiliary Service rather than purchasing goods for res...
HC dismissed the appeal u/s 107 of CGST Act due to late filing. Petitioner's registration was cancelled for not furnishing returns u/s 39. Respondents claimed non-compliance, but no tax evasion. HC noted suspending license harms revenue. Petitioner filed returns promptly post show cause. Orders rejecting revocation set aside. Petition disposed off, allowing petitioner to resume business.
HC dismissed the appeal u/s 107 of CGST Act due to late filing. Petitioner's registration was cancelled for not furnishing returns u/s 39. Respondents claimed non-compliance, but no tax evasion. HC noted suspending license harms revenue. Petitioner filed returns promptly post show cause. Orders rejecting revocation set aside. Petition disposed off, allowing petitioner to resume business.
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