Defined public benefit can retain charitable character; registration renewal requires examining genuine activities and legal compliance, not surplus a...
Capital reduction is distinct from share buy-back, preventing buy-back tax; restructuring interest and related business deductions also survive scruti...
Transfer pricing and tax deductions upheld on established principles, while employee contributions and warranty provisions returned for fresh examinat...
Captive transfer pricing relies on industrial consumer tariffs, while genuine quotations can benchmark effluent treatment transfers under the Other Me...
Specific tariff classification for ophthalmic instruments and extended limitation principles determine the treatment of duty demands, confiscation, an...
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The HC held that the cancellation of the petitioner's GST registration violated principles of natural justice, as the SCN was devoid of reasons and the Adjudicating Authority failed to consider the petitioner's timely replies and supporting documents. The HC found the orders of the Adjudicating Authority to be mechanical, templated, computer-generated and passed without application of mind, and characterised the approach as cavalier and negligent. The HC further held that the Appellate Authority's order, which ignored the material on record, was equally erroneous. Consequently, the HC set aside the appellate order dated 30.04.2025, the cancellation order dated 26.11.2024, and the revocation rejection dated 08.01.2025, and directed restoration of the petitioner's GST registration, disposing of the petition.
The HC held that the cancellation of the petitioner's GST registration violated principles of natural justice, as the SCN was devoid of reasons and the Adjudicating Authority failed to consider the petitioner's timely replies and supporting documents. The HC found the orders of the Adjudicating Authority to be mechanical, templated, computer-generated and passed without application of mind, and characterised the approach as cavalier and negligent. The HC further held that the Appellate Authority's order, which ignored the material on record, was equally erroneous. Consequently, the HC set aside the appellate order dated 30.04.2025, the cancellation order dated 26.11.2024, and the revocation rejection dated 08.01.2025, and directed restoration of the petitioner's GST registration, disposing of the petition.
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