Pre-existing operational debt disputes require genuine evidence, while undirected running-account payments may be appropriated on a first-in-first-out...
Agency in CNG distribution makes outlet operators commission agents, rendering taxable Business Auxiliary Service rather than purchasing goods for res...
Composite inpatient healthcare supply may retain exemption despite MRP medicine billing, while separate taxable sale characterisation remains disputed...
Working-capital adjustment determines whether software-services transfer-pricing margins fall within the statutory tolerance range, eliminating any ad...
Permanent establishment deductions upheld for expatriate salaries, direct costs and trading losses, while head-office costs require fresh classificati...
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The HC held that the petition challenging the cancellation of GST registration is maintainable despite the availability of an alternative remedy, given the nascent stage of the Act and the complexities faced by a layperson. The Court emphasized that cancellation directly impacts the petitioner's livelihood and State revenue, noting the constitutional right to carry on business subject to statutory compliance. The delay in invoking Section 30 of the Act was condoned in the interest of justice. The petitioner was granted three weeks to file an application under Section 30 along with all pending returns up to the cancellation date. The department is directed to consider and dispose of the application within three weeks thereafter. The petition was disposed of accordingly.
The HC held that the petition challenging the cancellation of GST registration is maintainable despite the availability of an alternative remedy, given the nascent stage of the Act and the complexities faced by a layperson. The Court emphasized that cancellation directly impacts the petitioner's livelihood and State revenue, noting the constitutional right to carry on business subject to statutory compliance. The delay in invoking Section 30 of the Act was condoned in the interest of justice. The petitioner was granted three weeks to file an application under Section 30 along with all pending returns up to the cancellation date. The department is directed to consider and dispose of the application within three weeks thereafter. The petition was disposed of accordingly.
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