Political contribution deductions require genuine transactions; banking records and party registration alone cannot defeat evidence of accommodation e...
Post-death GST liability permits fresh proceedings against legal representatives, while discontinued-business recovery remains limited to the inherite...
Non-confirmation of FEMA seizure prevents adjudicators from overriding pending appellate findings on recorded reasons and suspected foreign asset hold...
Retrospective cancellation of GST registration due to failure to file returns timely - impugned order does not set out any reason except referring to impugned show cause notice (SCN) - violation of principles of natural justice - Although Proper Officer has power to cancel GST registration from deemed fit date u/s 29(2) of CGST Act, such powers cannot be used arbitrarily - Decision to cancel registration with retrospective effect must be informed by reason - No reasons found in impugned SCN or order supporting cancellation of registration from date it was granted - Cancellation of GST registration to be effective from date of impugned SCN and not retrospectively - Petition disposed off.
Retrospective cancellation of GST registration due to failure to file returns timely - impugned order does not set out any reason except referring to impugned show cause notice (SCN) - violation of principles of natural justice - Although Proper Officer has power to cancel GST registration from deemed fit date u/s 29(2) of CGST Act, such powers cannot be used arbitrarily - Decision to cancel registration with retrospective effect must be informed by reason - No reasons found in impugned SCN or order supporting cancellation of registration from date it was granted - Cancellation of GST registration to be effective from date of impugned SCN and not retrospectively - Petition disposed off.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
