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...
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The petition challenges the suspension of GST registration by the respondent authority. The court held that the suspension order lacked justification as the petitioner had complied with registration requirements, including submitting NOC for principal place of business. For additional premises, NOC is not mandated under GST rules. The authority erred in suspending registration for all premises based on lack of NOC for additional place. The impugned order was quashed, restoring petitioner's GST registration to enable continued business operations. The court affirmed maintainability despite alternative remedies, citing precedent allowing writ petitions in certain circumstances.
The petition challenges the suspension of GST registration by the respondent authority. The court held that the suspension order lacked justification as the petitioner had complied with registration requirements, including submitting NOC for principal place of business. For additional premises, NOC is not mandated under GST rules. The authority erred in suspending registration for all premises based on lack of NOC for additional place. The impugned order was quashed, restoring petitioner's GST registration to enable continued business operations. The court affirmed maintainability despite alternative remedies, citing precedent allowing writ petitions in certain circumstances.
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