Food supplement classification requires common parlance and authoritative tests, preventing treatment as proprietary Ayurvedic medicines without suppo...
Specified regulatory authority income receives conditional tax exemption, subject to non-commercial activity, unchanged income character, and return f...
Tax exemption for regulatory authority income applies retrospectively, subject to non-commercial activity, unchanged income sources, and return-filing...
Input tax credit conditions remain constitutionally valid, with eligible recipient claims considered under GST circulars and retrospective filing dead...
Bogus donation receipts justified commission income assessment and defeated political-party tax exemption for inaccurate accounts and reporting failur...
The HC held that the impugned order effectuating retrospective cancellation of the Petitioner's GST registration exceeded the scope of the show-cause notice and violated the audi alteram partem principle by failing to put the Petitioner on notice of retrospective de-registration. Consequently, the cancellation order was quashed insofar as it operated retrospectively, and the HC confined the effective date of cancellation to 31 December 2024, being the date of issuance of the show-cause notice. The petition was allowed and the Petitioner's registration is preserved up to that date, with liberty to contest any further proceedings in accordance with statutory procedure.
The HC held that the impugned order effectuating retrospective cancellation of the Petitioner's GST registration exceeded the scope of the show-cause notice and violated the audi alteram partem principle by failing to put the Petitioner on notice of retrospective de-registration. Consequently, the cancellation order was quashed insofar as it operated retrospectively, and the HC confined the effective date of cancellation to 31 December 2024, being the date of issuance of the show-cause notice. The petition was allowed and the Petitioner's registration is preserved up to that date, with liberty to contest any further proceedings in accordance with statutory procedure.
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