Specified income of Baddi Barotiwala Nalagarh Development Authority receives conditional tax exemption, retrospectively covering its designated assess...
Specified development authority income receives retrospective tax exemption, subject to non-commercial activity, unchanged income sources, and return-...
Unified Brand India framework introduces voluntary Trust Mark certification and funding support for export branding, packaging and global promotional ...
Origin Declaration authentication governs preferential tariff claims under India-UK CETA, requiring a validated reference number before import clearan...
Separate assessment orders for different years remain valid when distinct notices and hearing opportunities prevent prejudice from combined proceeding...
Defined public benefit can retain charitable character; registration renewal requires examining genuine activities and legal compliance, not surplus a...
Capital reduction is distinct from share buy-back, preventing buy-back tax; restructuring interest and related business deductions also survive scruti...
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The petitioner, a contractor enrolled under the GST Act, 2017, had his GSTN registration canceled due to non-filing of returns for six months. Despite claiming to have handed over documents to an accountant, the petitioner failed to file an appeal within the statutory 90-day period due to being unaware of the proceedings. The court held that the Bombay High Court had previously ruled that the limitation period should not be an issue in registration cancellation cases as it does not adversely affect the state's rights. The GST Act aims to promote trade, and denying registration affects the petitioner's livelihood under Article 21. Small entrepreneurs may struggle with technology, so the GST department should amend provisions, convey notices via SMS and regional languages, and relax rules to avoid stifling small businesses. The writ petitions were disposed of.
The petitioner, a contractor enrolled under the GST Act, 2017, had his GSTN registration canceled due to non-filing of returns for six months. Despite claiming to have handed over documents to an accountant, the petitioner failed to file an appeal within the statutory 90-day period due to being unaware of the proceedings. The court held that the Bombay High Court had previously ruled that the limitation period should not be an issue in registration cancellation cases as it does not adversely affect the state's rights. The GST Act aims to promote trade, and denying registration affects the petitioner's livelihood under Article 21. Small entrepreneurs may struggle with technology, so the GST department should amend provisions, convey notices via SMS and regional languages, and relax rules to avoid stifling small businesses. The writ petitions were disposed of.
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