Helicopter charter classification requires effective control analysis, while territorial performance, reasoned credit orders and wilful suppression de...
Specified fund definition expands PAN exemption eligibility for registered alternative investment funds and qualifying International Financial Service...
Tax exemption for specified legal-services authority income applies retrospectively, subject to non-commercial activity, unchanged income sources, and...
Approved resolution plans extinguish unsubmitted pre-approval tax claims, preventing later recovery outside the insolvency process and preserving a cl...
Transfer pricing comparability requires functional alignment and permits working capital adjustment, while APA margins cannot govern non-covered years...
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HC adjudicated a GST registration cancellation dispute, finding that while the petitioner initially failed to comply with statutory filing requirements under section 29(2)(c), subsequent remedial actions were significant. The court recognized the petitioner's voluntary compliance by paying outstanding GST, interest, and penalties, and demonstrating willingness to adhere to regulatory mandates. Consequently, the HC quashed the show cause notice and cancellation order, effectively reinstating the petitioner's registration, thereby balancing procedural compliance with principles of natural justice and providing an opportunity for rectification.
HC adjudicated a GST registration cancellation dispute, finding that while the petitioner initially failed to comply with statutory filing requirements under section 29(2)(c), subsequent remedial actions were significant. The court recognized the petitioner's voluntary compliance by paying outstanding GST, interest, and penalties, and demonstrating willingness to adhere to regulatory mandates. Consequently, the HC quashed the show cause notice and cancellation order, effectively reinstating the petitioner's registration, thereby balancing procedural compliance with principles of natural justice and providing an opportunity for rectification.
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