Commercial vehicle depreciation, scientifically determined warranty provisions and exempt-income disallowances were resolved in favour of the taxpayer...
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Capital-goods exemption covers plant-modernisation accessories, while the import restriction applies only to earlier capital-goods components and spar...
The High Court granted relief to the petitioner regarding the cancellation of GST registration due to non-submission of reply to the show cause notice (SCN). The court held that non-submission of reply to the SCN cannot be the sole ground for cancellation of registration. The impugned order cancelling the petitioner's registration did not provide any reason other than the failure to respond to the SCN. Consequently, the court allowed the petition, entitling the petitioner to the same relief granted in the case of Technosum India Pvt. Ltd. Lucknow Vs. Union of India, where the court ruled that the non-submission of reply to the SCN cannot justify cancellation of registration.
The High Court granted relief to the petitioner regarding the cancellation of GST registration due to non-submission of reply to the show cause notice (SCN). The court held that non-submission of reply to the SCN cannot be the sole ground for cancellation of registration. The impugned order cancelling the petitioner's registration did not provide any reason other than the failure to respond to the SCN. Consequently, the court allowed the petition, entitling the petitioner to the same relief granted in the case of Technosum India Pvt. Ltd. Lucknow Vs. Union of India, where the court ruled that the non-submission of reply to the SCN cannot justify cancellation of registration.
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