Tax deduction compliance and payee income recognition govern consultancy disallowance, while no exempt income prevents related expenditure disallowanc...
Derivative abetment liability fails when correctly declared imported components establish no underlying improper importation by the principal importer...
Tax exemption for regulatory authority income applies retrospectively, subject to non-commercial activity, unchanged income sources, and return filing...
The HC, exercising jurisdiction under Article 226, entertained the writ petition despite expiry of the statutory appeal period and grace period, holding that the impugned cancellation of the Petitioner's GST registration resulted from curable procedural non-compliance and that substantive rights should not be defeated by formal irregularities; the Court observed that alternative remedies are not an absolute bar to constitutional relief and that equitable considerations favor restoration to enable revenue realization. The impugned cancellation order is set aside and quashed, the writ petition is allowed, and the Petitioner's GST registration is to be restored so it may resume business.
The HC, exercising jurisdiction under Article 226, entertained the writ petition despite expiry of the statutory appeal period and grace period, holding that the impugned cancellation of the Petitioner's GST registration resulted from curable procedural non-compliance and that substantive rights should not be defeated by formal irregularities; the Court observed that alternative remedies are not an absolute bar to constitutional relief and that equitable considerations favor restoration to enable revenue realization. The impugned cancellation order is set aside and quashed, the writ petition is allowed, and the Petitioner's GST registration is to be restored so it may resume business.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4803
Join Channel
TaxTMI 
