Charitable registration turns on predominant purpose and genuine activities, while incidental fees and related-party rent require supporting adverse m...
MAT book-profit adjustments exclude disallowances for exempt-income expenditure and demerger expenditure unless expressly listed under the statutory c...
Omitted specified domestic transaction provision invalidates related-party expenditure transfer-pricing references and assessments based on consequent...
Preventive suspension requires an immediate continuing threat and cannot become indefinite without inquiry, fresh evidence, or proportionate safeguard...
The HC quashed the cancellation of GST registration and rejection of revocation application, finding that respondents failed to provide valid justification for the cancellation. The court noted that the original cancellation order improperly imposed retrospective effect from August 3, 2017, despite no such indication in the original Show Cause Notice. Furthermore, the rejection of the revocation application without granting the petitioner a hearing violated Section 30 of the CGST Act and principles of natural justice. The court set aside the impugned SCN, order-in-appeal, original cancellation order, and the order rejecting the revocation application.
The HC quashed the cancellation of GST registration and rejection of revocation application, finding that respondents failed to provide valid justification for the cancellation. The court noted that the original cancellation order improperly imposed retrospective effect from August 3, 2017, despite no such indication in the original Show Cause Notice. Furthermore, the rejection of the revocation application without granting the petitioner a hearing violated Section 30 of the CGST Act and principles of natural justice. The court set aside the impugned SCN, order-in-appeal, original cancellation order, and the order rejecting the revocation application.
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