Separate assessment orders for different years remain valid when distinct notices and hearing opportunities prevent prejudice from combined proceeding...
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...
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HC nullified the GST registration cancellation order due to procedural irregularities. The order was found non-speaking and passed without proper application of mind, violating principles of natural justice. The Proper Officer failed to record specific reasons for cancellation, which is mandatory under GST regulations. Cancellation would impose adverse civil consequences on the petitioner without justification. The impugned order was consequently set aside, emphasizing the requirement of a reasoned, fair administrative process in tax registration cancellations. The court underscored that statutory authorities must provide transparent rationale when taking actions affecting an individual's business rights.
HC nullified the GST registration cancellation order due to procedural irregularities. The order was found non-speaking and passed without proper application of mind, violating principles of natural justice. The Proper Officer failed to record specific reasons for cancellation, which is mandatory under GST regulations. Cancellation would impose adverse civil consequences on the petitioner without justification. The impugned order was consequently set aside, emphasizing the requirement of a reasoned, fair administrative process in tax registration cancellations. The court underscored that statutory authorities must provide transparent rationale when taking actions affecting an individual's business rights.
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