Dispute Resolution Panel objections must reach both prescribed forums; otherwise assessment may proceed and statutory appeal remains the proper remedy...
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...
The order cancelling petitioner's registration was passed without assigning any reasons, violating court precedents mandating reasons as the heart and soul of judicial and administrative orders. The appeal's dismissal on limitation grounds does not attract the doctrine of merger given the circumstances. Citing previous judgments, the court emphasized providing notice and opportunity for revocation before cancellation to prevent business disruption when no dues remain. Consequently, the Assistant Commissioner's order dated 21.08.2023 cancelling petitioner's registration was quashed, and the petition was allowed.
The order cancelling petitioner's registration was passed without assigning any reasons, violating court precedents mandating reasons as the heart and soul of judicial and administrative orders. The appeal's dismissal on limitation grounds does not attract the doctrine of merger given the circumstances. Citing previous judgments, the court emphasized providing notice and opportunity for revocation before cancellation to prevent business disruption when no dues remain. Consequently, the Assistant Commissioner's order dated 21.08.2023 cancelling petitioner's registration was quashed, and the petition was allowed.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4801
Join Channel
TaxTMI 
