Pharmaceutical promotion and transfer-pricing comparability principles limited disallowances, while uncorroborated search allegations and unsupported ...
Business expenditure substantiation supports scrap credits, statutory payments and expense claims, while depreciation requires proof of actual busines...
HC determined the cancellation of GST registration invalid due to procedural deficiencies. The show cause notice (SCN) merely cited Rule 21(b) of CGST Rules 2017 without specifying material violations, preventing adequate response from the registrant. Despite the registrant's explanation of bank-verified invoices, the assessing authority failed to provide reasoned consideration of the response. The authority's single-line cancellation order, lacking substantive examination of the reply, was deemed insufficient to justify registration cancellation. The court emphasized that mere citation of legal provisions without detailed violation particulars and failure to provide reasoned orders violates principles of natural justice. The petition was allowed, invalidating the registration cancellation.
HC determined the cancellation of GST registration invalid due to procedural deficiencies. The show cause notice (SCN) merely cited Rule 21(b) of CGST Rules 2017 without specifying material violations, preventing adequate response from the registrant. Despite the registrant's explanation of bank-verified invoices, the assessing authority failed to provide reasoned consideration of the response. The authority's single-line cancellation order, lacking substantive examination of the reply, was deemed insufficient to justify registration cancellation. The court emphasized that mere citation of legal provisions without detailed violation particulars and failure to provide reasoned orders violates principles of natural justice. The petition was allowed, invalidating the registration cancellation.
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