Vicarious liability for dishonoured company cheques may extend to non-signatory directors where complaints contain foundational responsibility avermen...
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...
HC held that cancellation of petitioner's GST registration was invalid due to procedural defects and non-application of mind. The initial SCN lacked essential details including name, designation, and signature of the issuing authority. The rejection of revocation application was mechanical, without proper reasoning. Court emphasized that GST registration cancellation, being a drastic measure affecting business operations, requires thorough consideration and cogent reasons. The SCN, cancellation order, and revocation rejection order were set aside as unsustainable. Court restored petitioner's GST registration, noting that such cancellations cannot be executed in a casual manner and must follow principles of natural justice.
HC held that cancellation of petitioner's GST registration was invalid due to procedural defects and non-application of mind. The initial SCN lacked essential details including name, designation, and signature of the issuing authority. The rejection of revocation application was mechanical, without proper reasoning. Court emphasized that GST registration cancellation, being a drastic measure affecting business operations, requires thorough consideration and cogent reasons. The SCN, cancellation order, and revocation rejection order were set aside as unsustainable. Court restored petitioner's GST registration, noting that such cancellations cannot be executed in a casual manner and must follow principles of natural justice.
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