Anti-profiteering obligations survive business demerger, complaint withdrawal, and customized supply arrangements where rate-reduction benefits are no...
Road restoration charges constitute taxable services when requested for commercial pipeline activity, requiring reverse-charge GST from the business r...
Interest on delayed release of requisitioned cash includes statutory pre-assessment interest and restitutionary compensation for unlawful post-assessm...
Incomplete inventory records justify rejecting accounts, while profit estimation requires relevant comparable material and interest falls under other ...
Transfer-pricing comparability requires functional alignment; delayed associated-enterprise receivables need separate LIBOR-based benchmarking, while ...
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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TaxTMI 
TaxTMI 
of 4918 
