Political contribution deductions require genuine transactions; banking records and party registration alone cannot defeat evidence of accommodation e...
Post-death GST liability permits fresh proceedings against legal representatives, while discontinued-business recovery remains limited to the inherite...
Non-confirmation of FEMA seizure prevents adjudicators from overriding pending appellate findings on recorded reasons and suspected foreign asset hold...
HC allowed the writ petition challenging retrospective GST registration cancellation. The court found a violation of natural justice principles due to absence of reasons in the Show Cause Notice (SCN) and lack of prior notice. The retrospective cancellation from 01 April 2022 was quashed, and the GST registration cancellation was modified to take effect from the SCN date of 16 May 2024. The order was set aside based on procedural impropriety, ensuring the petitioner's right to fair hearing and due process.
HC allowed the writ petition challenging retrospective GST registration cancellation. The court found a violation of natural justice principles due to absence of reasons in the Show Cause Notice (SCN) and lack of prior notice. The retrospective cancellation from 01 April 2022 was quashed, and the GST registration cancellation was modified to take effect from the SCN date of 16 May 2024. The order was set aside based on procedural impropriety, ensuring the petitioner's right to fair hearing and due process.
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