Arrest safeguards and transit remand requirements invalidated detention following inter-State transfer without communicated grounds or magistrate auth...
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 ...
Business expenditure substantiation supports scrap credits, statutory payments and expense claims, while depreciation requires proof of actual busines...
The HC set aside the cancellation of petitioner's GST registration, finding the appellate authority had impermissibly traveled beyond the scope of the show cause notice. While the original cancellation was based on the business premises being closed, the appeal was dismissed due to an unexamined "red alert notice" that was never mentioned in prior proceedings. This constituted a violation of natural justice principles. The court noted the petitioner had already rectified the original issue by updating their business address, which was verified as operational during inspection. The HC revoked the registration cancellation and directed the petitioner to file GST returns within 30 days, emphasizing that authorities cannot exceed show cause notice parameters when canceling registrations.
The HC set aside the cancellation of petitioner's GST registration, finding the appellate authority had impermissibly traveled beyond the scope of the show cause notice. While the original cancellation was based on the business premises being closed, the appeal was dismissed due to an unexamined "red alert notice" that was never mentioned in prior proceedings. This constituted a violation of natural justice principles. The court noted the petitioner had already rectified the original issue by updating their business address, which was verified as operational during inspection. The HC revoked the registration cancellation and directed the petitioner to file GST returns within 30 days, emphasizing that authorities cannot exceed show cause notice parameters when canceling registrations.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4792
Join Channel
TaxTMI 
