Defined public benefit can retain charitable character; registration renewal requires examining genuine activities and legal compliance, not surplus a...
Capital reduction is distinct from share buy-back, preventing buy-back tax; restructuring interest and related business deductions also survive scruti...
Transfer pricing and tax deductions upheld on established principles, while employee contributions and warranty provisions returned for fresh examinat...
Captive transfer pricing relies on industrial consumer tariffs, while genuine quotations can benchmark effluent treatment transfers under the Other Me...
Specific tariff classification for ophthalmic instruments and extended limitation principles determine the treatment of duty demands, confiscation, an...
HC quashed the GST registration cancellation order dated 06.04.2021 issued by Asst Commissioner. The order lacked mandatory reasoning for cancellation, violating fundamental principles of administrative law and Art 14 of Constitution. Though petitioner's appeal was dismissed for limitation under s.107(4) UPGST Act, doctrine of merger was found inapplicable. Court emphasized that reasons constitute the essence of judicial and administrative orders, without which such orders cannot be legally sustained. The registration cancellation, being a severe action, required clear justification. The impugned order was set aside for lack of application of mind and absence of reasoning.
HC quashed the GST registration cancellation order dated 06.04.2021 issued by Asst Commissioner. The order lacked mandatory reasoning for cancellation, violating fundamental principles of administrative law and Art 14 of Constitution. Though petitioner's appeal was dismissed for limitation under s.107(4) UPGST Act, doctrine of merger was found inapplicable. Court emphasized that reasons constitute the essence of judicial and administrative orders, without which such orders cannot be legally sustained. The registration cancellation, being a severe action, required clear justification. The impugned order was set aside for lack of application of mind and absence of reasoning.
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