Prospective valuation amendment limits reassessment: unamended fair market value reference could not justify reopening based on a registered valuer's ...
Exemption for examination-related services rejected where recipients were commercial entities; suppression sustained extended limitation and penalties...
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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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