Development agreements require legal possession or effective enjoyment for capital gains transfer; permissive possession and deferred consideration de...
Prolonged sterilisation of development rights supports capital-gains treatment, while business-income disallowances cannot govern capital-gains comput...
Additional evidence in transfer pricing dispute leads to fresh examination, while tax deductions, TDS credit, fee and refund interest require verifica...
Category II AIF pass-through taxation preserves non-business income character; investment receipts cannot be reclassified without applying recognised ...
Mutual fund maturity rules require proper rollover, redemption, disclosure, and due diligence; investor gains cannot excuse regulatory breaches or pen...
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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.
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