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 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.
TaxTMI 
of 4803
Join Channel
TaxTMI 
