Charitable registration turns on predominant purpose and genuine activities, while incidental fees and related-party rent require supporting adverse m...
MAT book-profit adjustments exclude disallowances for exempt-income expenditure and demerger expenditure unless expressly listed under the statutory c...
Omitted specified domestic transaction provision invalidates related-party expenditure transfer-pricing references and assessments based on consequent...
Preventive suspension requires an immediate continuing threat and cannot become indefinite without inquiry, fresh evidence, or proportionate safeguard...
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The High Court held that the denial by the respondents to apply Section 129(1)(a) of the CGST/IGST Act based on the clarification dated 31.12.2018 and previous judgments was unjustified. The finding of the authority in Para-4 of its order was essentially factual and solely based on communication from CGST, Delhi regarding initiation of cancellation proceedings, without any evidence on record. The GSTIN status produced by the petitioner indicated a different status from what was claimed by the Delhi authority. Consequently, the impugned demand of penalty order dated 27.09.2024 passed by Respondent No.2 was set aside, and the matter was remanded to the competent authority to pass a fresh order. The writ petition was allowed by way of remand.
The High Court held that the denial by the respondents to apply Section 129(1)(a) of the CGST/IGST Act based on the clarification dated 31.12.2018 and previous judgments was unjustified. The finding of the authority in Para-4 of its order was essentially factual and solely based on communication from CGST, Delhi regarding initiation of cancellation proceedings, without any evidence on record. The GSTIN status produced by the petitioner indicated a different status from what was claimed by the Delhi authority. Consequently, the impugned demand of penalty order dated 27.09.2024 passed by Respondent No.2 was set aside, and the matter was remanded to the competent authority to pass a fresh order. The writ petition was allowed by way of remand.
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