Windmill commissioning evidence supported higher depreciation where grid connection and electricity generation proved operational use before the relev...
Pharmaceutical promotion and transfer-pricing comparability principles limited disallowances, while uncorroborated search allegations and unsupported ...
Business expenditure substantiation supports scrap credits, statutory payments and expense claims, while depreciation requires proof of actual busines...
The HC declined to quash a show cause notice (SCN) issued for GST registration cancellation against a firm found non-functional during investigation. The Court determined that petitioner could seek re-inspection from the Adjudicating Authority rather than judicial intervention at this preliminary stage. However, recognizing the firm's operational standstill due to registration suspension, the HC directed the respondent department to grant petitioner a personal hearing and issue appropriate notice. The Court emphasized proceedings must conclude in a time-bound manner given the business disruption caused by the suspended registration. The petition was disposed of with these procedural directions rather than substantive relief on the merits of the cancellation proceedings.
The HC declined to quash a show cause notice (SCN) issued for GST registration cancellation against a firm found non-functional during investigation. The Court determined that petitioner could seek re-inspection from the Adjudicating Authority rather than judicial intervention at this preliminary stage. However, recognizing the firm's operational standstill due to registration suspension, the HC directed the respondent department to grant petitioner a personal hearing and issue appropriate notice. The Court emphasized proceedings must conclude in a time-bound manner given the business disruption caused by the suspended registration. The petition was disposed of with these procedural directions rather than substantive relief on the merits of the cancellation proceedings.
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