Charitable trust income application permits verified capital expenditure but rejects deferred pre-operative claims and requires reconsideration of con...
Reinsurance premium deductions require established regulatory breaches, while independently acquired software qualifies within the computer depreciati...
Rectification of mistake remains limited to self-evident record errors, preventing merits review through miscellaneous applications and preserving fin...
Tender creditworthiness conditions may extend to de facto Promoter Directors, with post-participation challenges generally barred absent arbitrariness...
Corporate representation in PMLA summons proceedings permitted through an authorised signatory, subject to directors' continuing cooperation and atten...
HC quashed the order cancelling petitioner's GST registration and the appellate authority's dismissal due to violation of natural justice principles, as no opportunity for hearing was provided and no reasons were assigned. Given that appellate dismissal precluded revisional powers u/s 108 of GST Act, matter was remanded to Assessing Officer at show cause notice stage. While petition was partially allowed by setting aside both orders, petitioner's registration remains suspended pending show cause notice disposal. Court emphasized procedural fairness requirements in registration cancellation proceedings under GST framework.
HC quashed the order cancelling petitioner's GST registration and the appellate authority's dismissal due to violation of natural justice principles, as no opportunity for hearing was provided and no reasons were assigned. Given that appellate dismissal precluded revisional powers u/s 108 of GST Act, matter was remanded to Assessing Officer at show cause notice stage. While petition was partially allowed by setting aside both orders, petitioner's registration remains suspended pending show cause notice disposal. Court emphasized procedural fairness requirements in registration cancellation proceedings under GST framework.
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