Business expenditure deduction requires proof of genuine commission payments and commercial allowability; turnover growth alone cannot validate the cl...
Article 8 treaty coverage excluded third-party airline support services, while documented demonetisation cash receipts remained accepted business inco...
Functional comparability under TNMM requires highway contract benchmarks to reflect operation, maintenance and transfer activities, requiring fresh be...
HC set aside petitioner's GST registration cancellation under Maharashtra Goods and Services Tax Act, 2017, allowing the writ petition despite availability of alternative remedy. The show cause notice was deemed vague and deficient for merely citing Section 29(2)(e) regarding fraud, willful misstatement or suppression of facts without specifying the alleged misconduct or providing hearing date/time details. Court held that noticee must be apprised of specific allegations to mount effective defense. While alternative statutory remedies generally preclude writ jurisdiction, HC recognized established exception for gross violations of natural justice principles. The defective notice constituted procedural unfairness in decision-making process, warranting judicial intervention regardless of available appellate mechanisms. Registration cancellation order quashed for violating audi alteram partem rule.
HC set aside petitioner's GST registration cancellation under Maharashtra Goods and Services Tax Act, 2017, allowing the writ petition despite availability of alternative remedy. The show cause notice was deemed vague and deficient for merely citing Section 29(2)(e) regarding fraud, willful misstatement or suppression of facts without specifying the alleged misconduct or providing hearing date/time details. Court held that noticee must be apprised of specific allegations to mount effective defense. While alternative statutory remedies generally preclude writ jurisdiction, HC recognized established exception for gross violations of natural justice principles. The defective notice constituted procedural unfairness in decision-making process, warranting judicial intervention regardless of available appellate mechanisms. Registration cancellation order quashed for violating audi alteram partem rule.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4805
Join Channel
TaxTMI 
