Tax exemption for regulatory authority income applies retrospectively, subject to non-commercial activity, unchanged income sources, and return filing...
Dispute Resolution Panel objections must reach both prescribed forums; otherwise assessment may proceed and statutory appeal remains the proper remedy...
HC recalled the order due to fabrication of show cause notice (SCN), involving material fact deletion and retrospective GST registration cancellation. The court directed: (1) final order stands recalled, (2) proprietor must appear in subsequent hearing, (3) registry to list related writ petitions together, and (4) counsel to intimate petitioners in connected cases. The department challenged the original order, revealing multiple instances of potential SCN manipulation, leading to comprehensive judicial review and procedural rectification.
HC recalled the order due to fabrication of show cause notice (SCN), involving material fact deletion and retrospective GST registration cancellation. The court directed: (1) final order stands recalled, (2) proprietor must appear in subsequent hearing, (3) registry to list related writ petitions together, and (4) counsel to intimate petitioners in connected cases. The department challenged the original order, revealing multiple instances of potential SCN manipulation, leading to comprehensive judicial review and procedural rectification.
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