Revenue neutrality in domestic related-party loans can require deletion of interest transfer pricing adjustments after domestic-transaction verificati...
Pre-enactment land-sale agreements escape stamp-duty value substitution where substantial banking-channel consideration was received before Section 43...
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The impugned show cause notice (SCN) did not contain any...
GST registration cancellation order & SCN set aside due to vague allegations violating natural justice. Cryptic notice can't be basis for cancellation.
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The impugned show cause notice (SCN) did not contain any specific allegations against the petitioner regarding issuance of invoices without supply of goods, merely referring to Rule 21(g) and stating violation of Rule 86B. The SCN lacked details of invoices allegedly not covered by supply of goods, violating principles of natural justice as the noticee could not respond to vague allegations. The impugned order cancelling GST registration with retrospective effect went beyond the scope of the SCN. The High Court set aside the cancellation order and SCN, directing restoration of the petitioner's GST registration forthwith, as the cryptic allegations could not be the basis for cancellation.
The impugned show cause notice (SCN) did not contain any specific allegations against the petitioner regarding issuance of invoices without supply of goods, merely referring to Rule 21(g) and stating violation of Rule 86B. The SCN lacked details of invoices allegedly not covered by supply of goods, violating principles of natural justice as the noticee could not respond to vague allegations. The impugned order cancelling GST registration with retrospective effect went beyond the scope of the SCN. The High Court set aside the cancellation order and SCN, directing restoration of the petitioner's GST registration forthwith, as the cryptic allegations could not be the basis for cancellation.
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