Pre-existing operational debt disputes require genuine evidence, while undirected running-account payments may be appropriated on a first-in-first-out...
Agency in CNG distribution makes outlet operators commission agents, rendering taxable Business Auxiliary Service rather than purchasing goods for res...
Composite inpatient healthcare supply may retain exemption despite MRP medicine billing, while separate taxable sale characterisation remains disputed...
Working-capital adjustment determines whether software-services transfer-pricing margins fall within the statutory tolerance range, eliminating any ad...
Permanent establishment deductions upheld for expatriate salaries, direct costs and trading losses, while head-office costs require fresh classificati...
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The High Court held that the respondents' conclusion of the petitioner's principal place of business being non-existent at the time of physical verification was ex facie erroneous. The conclusion was based solely on purported enquiries from nearby shop owners, without mentioning their names or details in the Field Report. Cancelling a taxpayer's registration solely on the basis of general queries from random persons, without any record, is difficult to countenance. The petitioner's premises were found to exist, with a signboard bearing the GSTIN, and a photograph in the Field Report established possession at the material time. The petitioner contended that the shop was closed and reopened a few days before inspection due to suspension of GST registration. The Court directed the petitioner to file a response to the impugned Show Cause Notice with documents establishing the existence of the principal place of business since registration. The proper officer shall consider the reply and take an informed decision.
The High Court held that the respondents' conclusion of the petitioner's principal place of business being non-existent at the time of physical verification was ex facie erroneous. The conclusion was based solely on purported enquiries from nearby shop owners, without mentioning their names or details in the Field Report. Cancelling a taxpayer's registration solely on the basis of general queries from random persons, without any record, is difficult to countenance. The petitioner's premises were found to exist, with a signboard bearing the GSTIN, and a photograph in the Field Report established possession at the material time. The petitioner contended that the shop was closed and reopened a few days before inspection due to suspension of GST registration. The Court directed the petitioner to file a response to the impugned Show Cause Notice with documents establishing the existence of the principal place of business since registration. The proper officer shall consider the reply and take an informed decision.
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