Income-tax prosecution fails when appellate remand removes its factual foundation; directors require company arraignment for vicarious criminal liabil...
Capital character of assignment consideration prevents taxation as residuary income, while unsupported interest-related expenditure remains non-deduct...
Make-available condition shields regional support-service receipts from Indian taxation where no independent capability or permanent establishment exi...
Transfer-pricing treatment of corporate guarantees and convertible loans followed prior-year consistency, with taxable foreign dividends excluded from...
Transfer-pricing benchmarking confines adjustments to associated-enterprise transactions and integrates delayed receivables through TNMM working-capit...
Medical relief status protects government-contracted mobile healthcare from commercial classification, while provisional registration cancellation req...
Charitable registration cancellation requires proof that educational activities abandoned their objects; incidental receipts and retained surplus are ...
Prospective customs notification amendments cannot bar provisional release consideration for earlier imports when bills of lading predate their commen...
Page of 4912
Press 'Enter' after typing page number.
1521 to 1540 of 98239 Results
❮
❯
❯❯
0 / 200
Expand Note
Add to Folder
No Folders have been created
+
Are you sure you want to delete "My most important" ?
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.
Contents
Summary
Note
Bookmark
Share
✓ Copied successfully !
Print
Print Options
For full text, please login
Login to TaxTMI
Verification Pending
The Email Id has not been verified. Click on the link we have sent on
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.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4912 
