Specified income of Baddi Barotiwala Nalagarh Development Authority receives conditional tax exemption, retrospectively covering its designated assess...
Specified development authority income receives retrospective tax exemption, subject to non-commercial activity, unchanged income sources, and return-...
Unified Brand India framework introduces voluntary Trust Mark certification and funding support for export branding, packaging and global promotional ...
Origin Declaration authentication governs preferential tariff claims under India-UK CETA, requiring a validated reference number before import clearan...
Separate assessment orders for different years remain valid when distinct notices and hearing opportunities prevent prejudice from combined proceeding...
Defined public benefit can retain charitable character; registration renewal requires examining genuine activities and legal compliance, not surplus a...
Page of 4790
Press 'Enter' after typing page number.
941 to 960 of 95794 Results
❮
❯
❯❯
0 / 200
Expand Note
Add to Folder
No Folders have been created
+
Are you sure you want to delete "My most important" ?
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.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4790
Join Channel
TaxTMI 
