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...
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The HC quashed the retrospective cancellation of GST registration under SS29 of CGST Act, 2017, finding procedural violations. Neither the SCN nor final order provided material evidence supporting the allegation under SS29(2)(e), nor did they notify the petitioner of intended retrospective cancellation. This procedural defect alone invalidated the action. The court clarified that authorities may continue proceedings regarding alleged fraudulent registration, provided the petitioner receives proper notice with supporting evidence. On time limitation, the court referenced Addichem Speciality LLP, confirming that condonation of delay depends on statutory provisions governing the remedy. The March 20, 2024 order was quashed insofar as it retrospectively canceled registration.
The HC quashed the retrospective cancellation of GST registration under SS29 of CGST Act, 2017, finding procedural violations. Neither the SCN nor final order provided material evidence supporting the allegation under SS29(2)(e), nor did they notify the petitioner of intended retrospective cancellation. This procedural defect alone invalidated the action. The court clarified that authorities may continue proceedings regarding alleged fraudulent registration, provided the petitioner receives proper notice with supporting evidence. On time limitation, the court referenced Addichem Speciality LLP, confirming that condonation of delay depends on statutory provisions governing the remedy. The March 20, 2024 order was quashed insofar as it retrospectively canceled registration.
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