Section 80P deduction covers Souharda credit societies, including qualifying surplus-deposit interest, subject to member KYC verification for cash dep...
Transfer-pricing benchmarking and capital-receipt principles sustained taxpayer relief, while unsupported property-advance write-offs remained disallo...
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...
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 4805
Join Channel
TaxTMI 
