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...
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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