Charitable registration turns on predominant purpose and genuine activities, while incidental fees and related-party rent require supporting adverse m...
MAT book-profit adjustments exclude disallowances for exempt-income expenditure and demerger expenditure unless expressly listed under the statutory c...
Omitted specified domestic transaction provision invalidates related-party expenditure transfer-pricing references and assessments based on consequent...
Preventive suspension requires an immediate continuing threat and cannot become indefinite without inquiry, fresh evidence, or proportionate safeguard...
Cancellation of GST registration with retrospective effect - SCN did not indicate reasons for cancelling registration ab initio - Violation of natural justice principles - Held: Impugned SCN did not propose adverse action of cancelling registration from date of grant. While proper officer can cancel registration with retrospective effect u/s 29(2) of CGST/DGST Act, such action cannot be arbitrary or whimsical and must be informed by cogent reasons. Impugned cancellation order passed in violation of natural justice and without reasons, liable to be set aside. However, cancellation order to be operative from date petitioner applied for cancellation of GST registration, not retrospectively from date of grant.
Cancellation of GST registration with retrospective effect - SCN did not indicate reasons for cancelling registration ab initio - Violation of natural justice principles - Held: Impugned SCN did not propose adverse action of cancelling registration from date of grant. While proper officer can cancel registration with retrospective effect u/s 29(2) of CGST/DGST Act, such action cannot be arbitrary or whimsical and must be informed by cogent reasons. Impugned cancellation order passed in violation of natural justice and without reasons, liable to be set aside. However, cancellation order to be operative from date petitioner applied for cancellation of GST registration, not retrospectively from date of grant.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4796
Join Channel
TaxTMI 
