Charitable registration turns on predominant purpose and genuine activities, while incidental fees and related-party rent require supporting adverse m...
MAT book-profit adjustments exclude disallowances for exempt-income expenditure and demerger expenditure unless expressly listed under the statutory c...
The HC set aside the impugned cancellation of the petitioner's GST registration dated 26.08.2024, holding that the sole deficiency-non-uploading of bank account details-was not of such gravity as to warrant cancellation, and that the show-cause notice was vague, failed to specify the alleged defaults or afford a cure period, and lacked proof of effective service. The court directed the petitioner to file a fresh application before the respondent for revival of registration, subject to compliance with statutory requirements and deposit of any applicable late fees, fines or penalties. Petition allowed; revival conditional upon payment and fulfillment of requisite formalities.
The HC set aside the impugned cancellation of the petitioner's GST registration dated 26.08.2024, holding that the sole deficiency-non-uploading of bank account details-was not of such gravity as to warrant cancellation, and that the show-cause notice was vague, failed to specify the alleged defaults or afford a cure period, and lacked proof of effective service. The court directed the petitioner to file a fresh application before the respondent for revival of registration, subject to compliance with statutory requirements and deposit of any applicable late fees, fines or penalties. Petition allowed; revival conditional upon payment and fulfillment of requisite formalities.
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