Specified income of Baddi Barotiwala Nalagarh Development Authority receives conditional tax exemption, retrospectively covering its designated assess...
Specified development authority income receives retrospective tax exemption, subject to non-commercial activity, unchanged income sources, and return-...
Unified Brand India framework introduces voluntary Trust Mark certification and funding support for export branding, packaging and global promotional ...
Origin Declaration authentication governs preferential tariff claims under India-UK CETA, requiring a validated reference number before import clearan...
Separate assessment orders for different years remain valid when distinct notices and hearing opportunities prevent prejudice from combined proceeding...
Defined public benefit can retain charitable character; registration renewal requires examining genuine activities and legal compliance, not surplus a...
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The High Court considered the maintainability of a petition challenging the cancellation of GST registration. Petitioner argued violation of natural justice and constitutional rights. Referring to WHIRLPOOL CORPORATION case, the court noted exceptions to the availability of alternative remedy. Show cause notice contained necessary details, rejecting petitioner's claim of violation of natural justice. While acknowledging alternative remedies, the court allowed the petitioner to challenge the order within a reasonable time. The writ petition was dismissed, granting the petitioner a chance to appeal u/s 30 of the GST Act.
The High Court considered the maintainability of a petition challenging the cancellation of GST registration. Petitioner argued violation of natural justice and constitutional rights. Referring to WHIRLPOOL CORPORATION case, the court noted exceptions to the availability of alternative remedy. Show cause notice contained necessary details, rejecting petitioner's claim of violation of natural justice. While acknowledging alternative remedies, the court allowed the petitioner to challenge the order within a reasonable time. The writ petition was dismissed, granting the petitioner a chance to appeal u/s 30 of the GST Act.
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