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...
Rejection of the petitioner's application for revocation of the cancellation order of GST registration. The key points are: the show cause notice (SCN) did not propose retrospective cancellation, violating natural justice principles. Section 29(2) of the CGST/DGST Act empowers retrospective cancellation, but it must be based on cogent reasons, not whimsically or arbitrarily. The impugned cancellation order lacked reasoning for retrospective cancellation. The High Court directed restoring the petitioner's GST registration for 30 days to file returns, after which the proper officer may consider further action if necessary. The summary covers the legal issues, statutory provisions, and the court's directions concisely.
Rejection of the petitioner's application for revocation of the cancellation order of GST registration. The key points are: the show cause notice (SCN) did not propose retrospective cancellation, violating natural justice principles. Section 29(2) of the CGST/DGST Act empowers retrospective cancellation, but it must be based on cogent reasons, not whimsically or arbitrarily. The impugned cancellation order lacked reasoning for retrospective cancellation. The High Court directed restoring the petitioner's GST registration for 30 days to file returns, after which the proper officer may consider further action if necessary. The summary covers the legal issues, statutory provisions, and the court's directions concisely.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
