Current account treatment of overseas tournament services removed most FEMA findings, but excess EEFC remittance and delayed repatriation remained bre...
Modification of bail conditions remains available through inherent jurisdiction where onerous deposits undermine justice and cannot recover disputed d...
Merchant banker regulation consolidates registration, governance, capital, reporting, outsourcing and investor-protection requirements under an update...
Authentication of paper assessment orders upheld, while qualifying repairs, consumables and vendor advance write-offs remain deductible business claim...
Page of 4803
Press 'Enter' after typing page number.
701 to 720 of 96046 Results
❮
❯
❯❯
0 / 200
Expand Note
Add to Folder
No Folders have been created
+
Are you sure you want to delete "My most important" ?
The HC set aside the retrospective cancellation of the Petitioner's GST registration and quashed the impugned cancellation order, holding that retrospective cancellation is impermissible where the show cause notice did not contemplate retrospective effect; consequently the Petitioner's registration stands restored. The Court dismissed the ground for amendment rejection without prejudicing the Department's statutory rights, permitting the Revenue to initiate fresh proceedings or issue a fresh show cause notice if material emerges establishing non-existence of the taxable person or other legitimate grounds for cancellation. The petition is disposed of with the above directions and without any order as to costs.
The HC set aside the retrospective cancellation of the Petitioner's GST registration and quashed the impugned cancellation order, holding that retrospective cancellation is impermissible where the show cause notice did not contemplate retrospective effect; consequently the Petitioner's registration stands restored. The Court dismissed the ground for amendment rejection without prejudicing the Department's statutory rights, permitting the Revenue to initiate fresh proceedings or issue a fresh show cause notice if material emerges establishing non-existence of the taxable person or other legitimate grounds for cancellation. The petition is disposed of with the above directions and without any order as to costs.
Note: It is a system-generated summary and is for quick reference only.