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...
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The petitioner's GST registration was cancelled retrospectively without indicating specific reasons, violating principles of natural justice. While the authority can cancel registration retrospectively u/s 29(2) of the CGST/DGST Act, the decision cannot be arbitrary. The show cause notice did not propose retrospective cancellation. The impugned order lacked reasoning for retrospective cancellation. Therefore, the order was modified to make cancellation operative from the show cause notice date instead of retrospectively.
The petitioner's GST registration was cancelled retrospectively without indicating specific reasons, violating principles of natural justice. While the authority can cancel registration retrospectively u/s 29(2) of the CGST/DGST Act, the decision cannot be arbitrary. The show cause notice did not propose retrospective cancellation. The impugned order lacked reasoning for retrospective cancellation. Therefore, the order was modified to make cancellation operative from the show cause notice date instead of retrospectively.
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