Business expenditure substantiation supports scrap credits, statutory payments and expense claims, while depreciation requires proof of actual busines...
Captive power transfer pricing and non-resident export commission rules support deletion of adjustments and withholding disallowance in discussed proc...
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The HC set aside the impugned order insofar as it retrospectively cancelled the petitioner's GST registration from 7 June 2024, holding that retrospective cancellation cannot be exercised mechanically and must be supported by reasons in the order. The court found the SCN did not raise retrospective cancellation and the order relied solely on the petitioner's alleged absence from the declared place of business-a fact reasonably controverted by the petitioner's reply and photographic evidence. The retrospective cancellation was therefore quashed and the matter remitted to the concerned Adjudicating Authority for fresh adjudication on merits after affording the petitioner an opportunity to be heard.
The HC set aside the impugned order insofar as it retrospectively cancelled the petitioner's GST registration from 7 June 2024, holding that retrospective cancellation cannot be exercised mechanically and must be supported by reasons in the order. The court found the SCN did not raise retrospective cancellation and the order relied solely on the petitioner's alleged absence from the declared place of business-a fact reasonably controverted by the petitioner's reply and photographic evidence. The retrospective cancellation was therefore quashed and the matter remitted to the concerned Adjudicating Authority for fresh adjudication on merits after affording the petitioner an opportunity to be heard.
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