Minimum alternate tax exclusions for pre-amendment banking companies and expatriate Indian branch salaries remain outside head office expenditure limi...
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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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