Charitable trust income application permits verified capital expenditure but rejects deferred pre-operative claims and requires reconsideration of con...
Reinsurance premium deductions require established regulatory breaches, while independently acquired software qualifies within the computer depreciati...
Rectification of mistake remains limited to self-evident record errors, preventing merits review through miscellaneous applications and preserving fin...
Tender creditworthiness conditions may extend to de facto Promoter Directors, with post-participation challenges generally barred absent arbitrariness...
Corporate representation in PMLA summons proceedings permitted through an authorised signatory, subject to directors' continuing cooperation and atten...
The HC allowed the petition by way of remand, finding the retrospective cancellation of the petitioner's GST registration procedurally infirm. The court held the Proper Officer issued a show-cause notice alleging registration obtained by fraud but then relied on additional grounds and evidentiary materials not disclosed or afforded to the petitioner, and failed to consider the petitioner's submitted response. Those omissions breached principles of natural justice and rendered the impugned cancellation and the rejection of the revocation application unsustainable. The matter is remitted to the Assistant Commissioner, Central GST & CX (Respondent No.4) to reopen and decide the petitioner's application for revocation afresh after giving the petitioner full opportunity to meet all grounds and evidence.
The HC allowed the petition by way of remand, finding the retrospective cancellation of the petitioner's GST registration procedurally infirm. The court held the Proper Officer issued a show-cause notice alleging registration obtained by fraud but then relied on additional grounds and evidentiary materials not disclosed or afforded to the petitioner, and failed to consider the petitioner's submitted response. Those omissions breached principles of natural justice and rendered the impugned cancellation and the rejection of the revocation application unsustainable. The matter is remitted to the Assistant Commissioner, Central GST & CX (Respondent No.4) to reopen and decide the petitioner's application for revocation afresh after giving the petitioner full opportunity to meet all grounds and evidence.
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