Additional evidence in transfer pricing dispute leads to fresh examination, while tax deductions, TDS credit, fee and refund interest require verifica...
Category II AIF pass-through taxation preserves non-business income character; investment receipts cannot be reclassified without applying recognised ...
Mutual fund maturity rules require proper rollover, redemption, disclosure, and due diligence; investor gains cannot excuse regulatory breaches or pen...
Threshold exemption excludes exempt services, while stamp-paper purchases avoid reverse charge; consequential service tax penalties were also set asid...
Employee conflict disclosures and investment restrictions expand with new recusal duties, post-employment limits, and compliance reporting requirement...
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.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4803
Join Channel
TaxTMI 
