Time-share accommodation classification excludes Club or Association Service where purchasers receive contractual occupancy rights without genuine mem...
CENVAT credit for trading requires reversal, while taxable-service rental credit remains proportionately available and limitation issues await resolut...
Vicarious liability for dishonoured company cheques may extend to non-signatory directors where complaints contain foundational responsibility avermen...
Charitable registration turns on predominant purpose and genuine activities, while incidental fees and related-party rent require supporting adverse m...
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HC allowed the writ petition challenging the rejection of a voluntary GST cancellation application. The court found the original order defective due to lack of reasoned explanation, violating principles of natural justice. The impugned order dated 20 November 2024 was quashed, directing the competent authority to reconsider the cancellation application afresh and dispose of it in accordance with legal principles, ensuring procedural fairness and providing substantive reasoning for any subsequent decision.
HC allowed the writ petition challenging the rejection of a voluntary GST cancellation application. The court found the original order defective due to lack of reasoned explanation, violating principles of natural justice. The impugned order dated 20 November 2024 was quashed, directing the competent authority to reconsider the cancellation application afresh and dispose of it in accordance with legal principles, ensuring procedural fairness and providing substantive reasoning for any subsequent decision.
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