Transfer pricing comparables selection and working capital adjustment u/r 10B(1)(e)(iii), remanded for recomputation with rejected comparables include...
Company oppression/mismanagement petition amendments and maintainability after alleged share transfer and forgery claims; tribunal order quashed for l...
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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