Defined public benefit can retain charitable character; registration renewal requires examining genuine activities and legal compliance, not surplus a...
Capital reduction is distinct from share buy-back, preventing buy-back tax; restructuring interest and related business deductions also survive scruti...
Transfer pricing and tax deductions upheld on established principles, while employee contributions and warranty provisions returned for fresh examinat...
Captive transfer pricing relies on industrial consumer tariffs, while genuine quotations can benchmark effluent treatment transfers under the Other Me...
Specific tariff classification for ophthalmic instruments and extended limitation principles determine the treatment of duty demands, confiscation, an...
HC allowed petitioner to file reply to six-month-old show cause notice challenging GST registration cancellation under Rule 21(b) for issuing invoices without actual supply of goods or services. Court directed petitioner to disclose any pending CGST proceedings including input tax credit matters in reply by 1st July 2025. DGST must decide within one month of reply submission and may verify pending CGST proceedings against petitioner. Petition disposed of with directions for administrative resolution rather than judicial determination of substantive GST violation allegations.
HC allowed petitioner to file reply to six-month-old show cause notice challenging GST registration cancellation under Rule 21(b) for issuing invoices without actual supply of goods or services. Court directed petitioner to disclose any pending CGST proceedings including input tax credit matters in reply by 1st July 2025. DGST must decide within one month of reply submission and may verify pending CGST proceedings against petitioner. Petition disposed of with directions for administrative resolution rather than judicial determination of substantive GST violation allegations.
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