Business expenditure deduction requires proof of genuine commission payments and commercial allowability; turnover growth alone cannot validate the cl...
Article 8 treaty coverage excluded third-party airline support services, while documented demonetisation cash receipts remained accepted business inco...
Functional comparability under TNMM requires highway contract benchmarks to reflect operation, maintenance and transfer activities, requiring fresh be...
The HC held that the retrospective cancellation of petitioner's GST registration was invalid due to procedural defects in the Show Cause Notice. The original SCN dated September 19, 2024, contained no disclosure of intent to cancel registration retrospectively, nor provided supporting reasons for such action. This failure to place the petitioner on prior notice violated principles of natural justice. The Court allowed the writ petition, modifying the impugned order to stipulate that the cancellation would take effect from the date of the SCN itself rather than retrospectively, thereby protecting the petitioner from backdated consequences while maintaining the validity of the cancellation from the notice date forward.
The HC held that the retrospective cancellation of petitioner's GST registration was invalid due to procedural defects in the Show Cause Notice. The original SCN dated September 19, 2024, contained no disclosure of intent to cancel registration retrospectively, nor provided supporting reasons for such action. This failure to place the petitioner on prior notice violated principles of natural justice. The Court allowed the writ petition, modifying the impugned order to stipulate that the cancellation would take effect from the date of the SCN itself rather than retrospectively, thereby protecting the petitioner from backdated consequences while maintaining the validity of the cancellation from the notice date forward.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4792
Join Channel
TaxTMI 
