Arrest safeguards require disclosed grounds, relative intimation and transit remand, while duplicate prosecution under the CGST framework is unsustain...
Document Identification Number defects can invalidate GST assessments, with delayed challenges entertained conditionally where patent irregularities e...
Windmill commissioning evidence supported higher depreciation where grid connection and electricity generation proved operational use before the relev...
Pharmaceutical promotion and transfer-pricing comparability principles limited disallowances, while uncorroborated search allegations and unsupported ...
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HC determined that subsequent or retrospective cancellation of supplier registrations does not invalidate a taxpayer's request for voluntary GST deregistration, provided the supplies were obtained from validly registered vendors who had paid applicable taxes at the time of transaction. The petitioner was granted three weeks to submit documentation proving the legitimacy of input supplies and corresponding tax payments. The revenue authorities must evaluate the voluntary cancellation application based on verification of these submissions, focusing on the registration status of suppliers at the time of actual transactions rather than their current status. The matter was disposed with directions for administrative review of the deregistration request.
HC determined that subsequent or retrospective cancellation of supplier registrations does not invalidate a taxpayer's request for voluntary GST deregistration, provided the supplies were obtained from validly registered vendors who had paid applicable taxes at the time of transaction. The petitioner was granted three weeks to submit documentation proving the legitimacy of input supplies and corresponding tax payments. The revenue authorities must evaluate the voluntary cancellation application based on verification of these submissions, focusing on the registration status of suppliers at the time of actual transactions rather than their current status. The matter was disposed with directions for administrative review of the deregistration request.
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