Windmill commissioning evidence supported higher depreciation where grid connection and electricity generation proved operational use before the relev...
Pharmaceutical promotion and transfer-pricing comparability principles limited disallowances, while uncorroborated search allegations and unsupported ...
Business expenditure substantiation supports scrap credits, statutory payments and expense claims, while depreciation requires proof of actual busines...
The HC set aside the retrospective cancellation of the Petitioner's GST registration backdated to 21 July 2017 and held the impugned rejection order invalid for lack of reasons. Noting the Petitioner had sought cancellation and that the SCN did not propose retrospective cancellation, the Court directed that cancellation, if sustained, shall operate only from the SCN date, 26 July 2023. The HC reaffirmed that authorities cannot impose retroactive cancellation absent explicit notice in the SCN. The GST authority remains free to initiate or continue any lawful proceedings for other violations against the Petitioner; the writ petition is disposed accordingly.
The HC set aside the retrospective cancellation of the Petitioner's GST registration backdated to 21 July 2017 and held the impugned rejection order invalid for lack of reasons. Noting the Petitioner had sought cancellation and that the SCN did not propose retrospective cancellation, the Court directed that cancellation, if sustained, shall operate only from the SCN date, 26 July 2023. The HC reaffirmed that authorities cannot impose retroactive cancellation absent explicit notice in the SCN. The GST authority remains free to initiate or continue any lawful proceedings for other violations against the Petitioner; the writ petition is disposed accordingly.
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