Defined public benefit can retain charitable character; registration renewal requires examining genuine activities and legal compliance, not surplus a...
Capital reduction is distinct from share buy-back, preventing buy-back tax; restructuring interest and related business deductions also survive scruti...
Transfer pricing and tax deductions upheld on established principles, while employee contributions and warranty provisions returned for fresh examinat...
Captive transfer pricing relies on industrial consumer tariffs, while genuine quotations can benchmark effluent treatment transfers under the Other Me...
Specific tariff classification for ophthalmic instruments and extended limitation principles determine the treatment of duty demands, confiscation, an...
The HC set aside the unreasoned order rejecting the petitioner's fresh GST registration application, finding that the Proper Officer failed to record requisite findings under Section 29(2)(b) and (c) of the CGST Act. The Court noted the petitioner had remedies available for revocation of cancellation and appeal but chose to file a fresh application, which is not barred by statute. The rejection order lacked reference to the statutory provisions and did not comply with the circular's requirements. Consequently, the matter was remitted to the Deputy Commissioner for fresh consideration of the registration application in accordance with law. The petitioner's application was allowed by way of remand.
The HC set aside the unreasoned order rejecting the petitioner's fresh GST registration application, finding that the Proper Officer failed to record requisite findings under Section 29(2)(b) and (c) of the CGST Act. The Court noted the petitioner had remedies available for revocation of cancellation and appeal but chose to file a fresh application, which is not barred by statute. The rejection order lacked reference to the statutory provisions and did not comply with the circular's requirements. Consequently, the matter was remitted to the Deputy Commissioner for fresh consideration of the registration application in accordance with law. The petitioner's application was allowed by way of remand.
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