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 GST registration cancellation order due to procedural irregularities. The court found that no proper notice was served to the petitioner and the verification report lacked substantive evidence to support registration cancellation. Critical procedural defects, including failure to provide adequate notice and absence of concrete material proving business non-operation, rendered the original administrative order unsustainable. The court directed reconsideration of the matter, effectively reinstating the petitioner's GST registration and emphasizing principles of natural justice in administrative proceedings.
HC quashed GST registration cancellation order due to procedural irregularities. The court found that no proper notice was served to the petitioner and the verification report lacked substantive evidence to support registration cancellation. Critical procedural defects, including failure to provide adequate notice and absence of concrete material proving business non-operation, rendered the original administrative order unsustainable. The court directed reconsideration of the matter, effectively reinstating the petitioner's GST registration and emphasizing principles of natural justice in administrative proceedings.
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