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...
HC quashed the GST registration cancellation order dated 20.12.2023 due to procedural irregularities and lack of reasoned decision. The order was found arbitrary and in violation of natural justice principles. The court granted the petitioner one month to either submit a reply to the Show Cause Notice or furnish pending returns with full tax payment. The Proper Officer was directed to ensure compliance with statutory requirements and pass a speaking order with explicit reasoning when taking adverse actions. The impugned order was set aside, allowing the petitioner an opportunity to rectify procedural deficiencies.
HC quashed the GST registration cancellation order dated 20.12.2023 due to procedural irregularities and lack of reasoned decision. The order was found arbitrary and in violation of natural justice principles. The court granted the petitioner one month to either submit a reply to the Show Cause Notice or furnish pending returns with full tax payment. The Proper Officer was directed to ensure compliance with statutory requirements and pass a speaking order with explicit reasoning when taking adverse actions. The impugned order was set aside, allowing the petitioner an opportunity to rectify procedural deficiencies.
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