Retention of seized property survives where recorded reasons support proceeds of crime, while stayed investigation periods are excluded from limitatio...
Specified income of Baddi Barotiwala Nalagarh Development Authority receives conditional tax exemption, retrospectively covering its designated assess...
Specified development authority income receives retrospective tax exemption, subject to non-commercial activity, unchanged income sources, and return-...
Unified Brand India framework introduces voluntary Trust Mark certification and funding support for export branding, packaging and global promotional ...
Origin Declaration authentication governs preferential tariff claims under India-UK CETA, requiring a validated reference number before import clearan...
Separate assessment orders for different years remain valid when distinct notices and hearing opportunities prevent prejudice from combined proceeding...
HC upheld cancellation of petitioner's registration under Section 29(2)(e) due to fraudulent misrepresentation of business premises. Despite presenting electricity bills and leave/license agreement, petitioner failed to substantiate actual occupancy through proof of license fee payments or utility charges. Petitioner's inaction in responding to show cause notice, non-appearance before appellate authority, and failure to challenge Bureau of Investigation's spot visit findings proved detrimental. Court found proper officer's inference plausible based on available evidence. The registration cancellation order was deemed neither perverse nor unsupported by evidence, leading to dismissal of writ petition challenging the cancellation order.
HC upheld cancellation of petitioner's registration under Section 29(2)(e) due to fraudulent misrepresentation of business premises. Despite presenting electricity bills and leave/license agreement, petitioner failed to substantiate actual occupancy through proof of license fee payments or utility charges. Petitioner's inaction in responding to show cause notice, non-appearance before appellate authority, and failure to challenge Bureau of Investigation's spot visit findings proved detrimental. Court found proper officer's inference plausible based on available evidence. The registration cancellation order was deemed neither perverse nor unsupported by evidence, leading to dismissal of writ petition challenging the cancellation order.
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