Charitable registration turns on predominant purpose and genuine activities, while incidental fees and related-party rent require supporting adverse m...
MAT book-profit adjustments exclude disallowances for exempt-income expenditure and demerger expenditure unless expressly listed under the statutory c...
Omitted specified domestic transaction provision invalidates related-party expenditure transfer-pricing references and assessments based on consequent...
Preventive suspension requires an immediate continuing threat and cannot become indefinite without inquiry, fresh evidence, or proportionate safeguard...
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The HC quashed the GST registration cancellation order and penalty imposed on the petitioner for non-filing of returns from April 2023 to February 2025. The court held that the administrative authority's rejection of the petitioner's delay condonation application violated principles of natural justice by failing to provide reasons or opportunity of hearing. Emphasizing that reasons constitute the heartbeat of every conclusion, the court ruled that orders without valid reasons are legally unsustainable and amount to denial of justice. The absence of reasoning renders administrative decisions arbitrary and subject to judicial review. The matter was remanded to the Appellate Authority with directions to conduct de-novo proceedings and pass a reasoned order after affording due hearing opportunity to the petitioner.
The HC quashed the GST registration cancellation order and penalty imposed on the petitioner for non-filing of returns from April 2023 to February 2025. The court held that the administrative authority's rejection of the petitioner's delay condonation application violated principles of natural justice by failing to provide reasons or opportunity of hearing. Emphasizing that reasons constitute the heartbeat of every conclusion, the court ruled that orders without valid reasons are legally unsustainable and amount to denial of justice. The absence of reasoning renders administrative decisions arbitrary and subject to judicial review. The matter was remanded to the Appellate Authority with directions to conduct de-novo proceedings and pass a reasoned order after affording due hearing opportunity to the petitioner.
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