Defined public benefit can retain charitable character; registration renewal requires examining genuine activities and legal compliance, not surplus a...
Capital reduction is distinct from share buy-back, preventing buy-back tax; restructuring interest and related business deductions also survive scruti...
Transfer pricing and tax deductions upheld on established principles, while employee contributions and warranty provisions returned for fresh examinat...
Captive transfer pricing relies on industrial consumer tariffs, while genuine quotations can benchmark effluent treatment transfers under the Other Me...
Specific tariff classification for ophthalmic instruments and extended limitation principles determine the treatment of duty demands, confiscation, an...
Integrated golf function determines classification, placing launch monitors and simulators under other golf equipment rather than measuring instrument...
Cancellation of a petitioner's Goods and Services Tax (GST) registration. The Show Cause Notice (SCN) did not provide specific details of the allegations, violating principles of natural justice. The petitioner had applied for revocation of the cancellation order, stating that business activities were halted due to COVID-19 but would resume gradually. The petitioner provided property tax receipts and explained ownership of the principal place of business. The cancellation order was passed by the Proper Officer based on directions from another authority, which was impermissible. The Proper Officer was required to independently assess the reasons for cancellation. The High Court set aside the SCN, cancellation order, and appellate order, directing the respondents to restore the petitioner's GST registration forthwith.
Cancellation of a petitioner's Goods and Services Tax (GST) registration. The Show Cause Notice (SCN) did not provide specific details of the allegations, violating principles of natural justice. The petitioner had applied for revocation of the cancellation order, stating that business activities were halted due to COVID-19 but would resume gradually. The petitioner provided property tax receipts and explained ownership of the principal place of business. The cancellation order was passed by the Proper Officer based on directions from another authority, which was impermissible. The Proper Officer was required to independently assess the reasons for cancellation. The High Court set aside the SCN, cancellation order, and appellate order, directing the respondents to restore the petitioner's GST registration forthwith.
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