Transfer-pricing aggregation of distinct support-service and subcontract transactions was rejected, while debt-free receivables attracted no notional ...
Customs exemptions cover photovoltaic assembly machinery and PVF backsheets, while fully declared cleared imports may avoid confiscation and penalties...
Specific tariff classification for LCD devices overrides treatment as electricity-meter parts, defeating differential duty, extended limitation, and p...
Stayed disciplinary punishment does not establish unfitness for insolvency professional registration; reconsideration must disregard mere pendency of ...
Indirect corporate control can create related-party status, excluding financial creditors from Committee of Creditors representation, participation an...
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HC allowed the writ petition challenging GST registration cancellation, finding the impugned order non-speaking and passed without application of mind. The court held that the order violates principles of natural justice by failing to record reasons for cancellation as mandated under FORM GST REG-19. Despite delayed filing, the court granted the petitioner one month to either seek details of outstanding dues from the proper officer or pursue alternative remedies, emphasizing that procedural defects cannot result in arbitrary administrative actions affecting taxpayer rights.
HC allowed the writ petition challenging GST registration cancellation, finding the impugned order non-speaking and passed without application of mind. The court held that the order violates principles of natural justice by failing to record reasons for cancellation as mandated under FORM GST REG-19. Despite delayed filing, the court granted the petitioner one month to either seek details of outstanding dues from the proper officer or pursue alternative remedies, emphasizing that procedural defects cannot result in arbitrary administrative actions affecting taxpayer rights.
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