Overlapping GST proceedings require Central and State authorities to designate one competent authority for coordinated adjudication of the same matter...
Composite healthcare supplies retain exemption when patient care is the contract's essential character, despite payment through an implementing agency...
Receipt of immovable property requires actual possession or enjoyment; redevelopment allotments exchanged for tenancy rights fall outside deemed incom...
Section 80P deduction covers Souharda credit societies, including qualifying surplus-deposit interest, subject to member KYC verification for cash dep...
HC set aside the impugned order cancelling the GST registration of A and allowed the writ petition. The Court held that the cancellation order was a non-speaking order, as the proper officer rejected A's explanation merely stating it was "not satisfactory" without disclosing any reasons, violating fundamental principles of natural justice and procedural law. Recognizing that cancellation of GST registration has severe consequences, including inability to issue tax invoices or avail/pass on ITC, the HC found the action unsustainable in law. The matter was remitted, and the HC directed that its order, along with a copy of the petition, be communicated to the Commissioner, Commercial Tax, U.P., within one week.
HC set aside the impugned order cancelling the GST registration of A and allowed the writ petition. The Court held that the cancellation order was a non-speaking order, as the proper officer rejected A's explanation merely stating it was "not satisfactory" without disclosing any reasons, violating fundamental principles of natural justice and procedural law. Recognizing that cancellation of GST registration has severe consequences, including inability to issue tax invoices or avail/pass on ITC, the HC found the action unsustainable in law. The matter was remitted, and the HC directed that its order, along with a copy of the petition, be communicated to the Commissioner, Commercial Tax, U.P., within one week.
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