Tax exemption for regulatory authority income applies retrospectively, subject to non-commercial activity, unchanged income sources, and return filing...
Dispute Resolution Panel objections must reach both prescribed forums; otherwise assessment may proceed and statutory appeal remains the proper remedy...
Political contribution deductions require recipient party compliance with contribution-reporting conditions; banking-channel donations alone do not qu...
Aggregation under TNMM prevents selective testing of intra-group services without comparable uncontrolled transactions, while appellate additional cla...
Protective assessment cannot duplicate identical receipts under competing characterisations; remote services did not establish a taxable permanent est...
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The HC quashed and set aside the impugned cancellation of the petitioner's GST registration certificate and the dismissal of their appeal under Section 107 of the GST Act, holding that the cancellation order lacked reasons and violated principles of natural justice. The court also found that the Appellate Authority's dismissal on limitation grounds prevented the respondent from exercising revisional powers under Section 108. Consequently, the matter was remanded to the Assessing Officer at the show-cause notice stage for fresh consideration. The petition was disposed of by remand, restoring the petitioner's opportunity to be heard before any adverse action.
The HC quashed and set aside the impugned cancellation of the petitioner's GST registration certificate and the dismissal of their appeal under Section 107 of the GST Act, holding that the cancellation order lacked reasons and violated principles of natural justice. The court also found that the Appellate Authority's dismissal on limitation grounds prevented the respondent from exercising revisional powers under Section 108. Consequently, the matter was remanded to the Assessing Officer at the show-cause notice stage for fresh consideration. The petition was disposed of by remand, restoring the petitioner's opportunity to be heard before any adverse action.
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