Political contribution deductions require recipient party compliance with contribution-reporting conditions; banking-channel donations alone do not qu...
Aggregation under TNMM prevents selective testing of intra-group services without comparable uncontrolled transactions, while appellate additional cla...
Protective assessment cannot duplicate identical receipts under competing characterisations; remote services did not establish a taxable permanent est...
Current account treatment of overseas tournament services removed most FEMA findings, but excess EEFC remittance and delayed repatriation remained bre...
Modification of bail conditions remains available through inherent jurisdiction where onerous deposits undermine justice and cannot recover disputed d...
Merchant banker regulation consolidates registration, governance, capital, reporting, outsourcing and investor-protection requirements under an update...
The High Court examined the maintainability of a petition challenging the cancellation of GST registration, considering alternative remedy u/s 30 of GST Act. The petitioner alleged violation of natural justice and infringement of Constitutional rights u/s 19 and 21. Citing WHIRLPOOL CORPORATION case, the court noted exceptions for writ petitions when fundamental rights or natural justice are at stake. The show cause notice indicated alleged irregularities, but the petitioner did not utilize the available remedy. Despite dismissing the petition, the court allowed the petitioner to challenge the cancellation through proper channels u/s 30 of GST Act or by filing an appeal within a reasonable time.
The High Court examined the maintainability of a petition challenging the cancellation of GST registration, considering alternative remedy u/s 30 of GST Act. The petitioner alleged violation of natural justice and infringement of Constitutional rights u/s 19 and 21. Citing WHIRLPOOL CORPORATION case, the court noted exceptions for writ petitions when fundamental rights or natural justice are at stake. The show cause notice indicated alleged irregularities, but the petitioner did not utilize the available remedy. Despite dismissing the petition, the court allowed the petitioner to challenge the cancellation through proper channels u/s 30 of GST Act or by filing an appeal within a reasonable time.
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