Receipt of immovable property requires actual possession or enjoyment; redevelopment allotments exchanged for tenancy rights fall outside deemed incom...
Section 80P deduction covers Souharda credit societies, including qualifying surplus-deposit interest, subject to member KYC verification for cash dep...
Transfer-pricing benchmarking and capital-receipt principles sustained taxpayer relief, while unsupported property-advance write-offs remained disallo...
GST registration of petitioner cancelled by respondent for alleged violation of Rule 86B of CGST Rules, 2017 without providing details, particulars or conducting necessary enquiry. Impugned order deserves to be quashed and direction issued to reinstate/restore GST registration, reserving liberty for respondent to take necessary action in accordance with law. Dismissal of petitioner's appeal by Appellate Authority as barred by limitation does not preclude HC from entertaining petition under Article 226, as appeal dismissed summarily without merging with Appellate Authority order. Petition allowed.
GST registration of petitioner cancelled by respondent for alleged violation of Rule 86B of CGST Rules, 2017 without providing details, particulars or conducting necessary enquiry. Impugned order deserves to be quashed and direction issued to reinstate/restore GST registration, reserving liberty for respondent to take necessary action in accordance with law. Dismissal of petitioner's appeal by Appellate Authority as barred by limitation does not preclude HC from entertaining petition under Article 226, as appeal dismissed summarily without merging with Appellate Authority order. Petition allowed.
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