Political contribution deductions require recipient party compliance with contribution-reporting conditions; banking-channel donations alone do not qu...
Aggregation under TNMM prevents selective testing of intra-group services without comparable uncontrolled transactions, while appellate additional cla...
Protective assessment cannot duplicate identical receipts under competing characterisations; remote services did not establish a taxable permanent est...
Current account treatment of overseas tournament services removed most FEMA findings, but excess EEFC remittance and delayed repatriation remained bre...
Modification of bail conditions remains available through inherent jurisdiction where onerous deposits undermine justice and cannot recover disputed d...
HC allowed petitioner's writ challenging GST registration cancellation. The ex parte order was found non-speaking and violated principles of natural justice. The court held that show cause notice uploaded on GST portal without adequate communication constituted procedural impropriety. Statutory authorities failed to provide reasonable opportunity of hearing. Court set aside cancellation order, restored petitioner's GST registration, and directed concerned authority to accept belated returns within three months. The order emphasized constitutional protection under Article 19(1)(g) and quasi-judicial function requirements in administrative proceedings.
HC allowed petitioner's writ challenging GST registration cancellation. The ex parte order was found non-speaking and violated principles of natural justice. The court held that show cause notice uploaded on GST portal without adequate communication constituted procedural impropriety. Statutory authorities failed to provide reasonable opportunity of hearing. Court set aside cancellation order, restored petitioner's GST registration, and directed concerned authority to accept belated returns within three months. The order emphasized constitutional protection under Article 19(1)(g) and quasi-judicial function requirements in administrative proceedings.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4796
Join Channel
TaxTMI 
