Charitable trust registration requires a specified-violation notice; settled cash deposits and related-party payments did not justify cancellation or ...
External development charges trigger TDS under section 194C, while disputed administrative payments require factual verification and fresh adjudicatio...
Section 270AA penalty immunity requires identified statutory defaults and a hearing before rejection; reassessment disclosure may constitute under-rep...
Section 80JJAA employee-cost deduction allowed for deployed staff but barred against transfer-pricing income enhancement, with pricing issues remanded...
Transfer-pricing methodology protects commercially genuine associated-enterprise payments, while pre-2016 secondary adjustments and related notional i...
Negative liens over operating assets can constitute international transactions requiring arm's-length pricing reflecting restricted borrowing and expa...
Cross-examination rights in Customs Broker revocation inquiries require witness examination; procedural denial may be cured through fresh adjudication...
Proceedings for cancellation of GST registration initiated and concluded against the deceased ex-proprietor were void ab initio, as notices and orders must be issued to the legal representative and not to a dead person; such actions are a nullity and non est in law. Applying this principle, the impugned cancellation orders were quashed, with liberty to the department to initiate fresh proceedings in accordance with law against the appropriate legal representative, if permissible. Petition allowed - HC
Proceedings for cancellation of GST registration initiated and concluded against the deceased ex-proprietor were void ab initio, as notices and orders must be issued to the legal representative and not to a dead person; such actions are a nullity and non est in law. Applying this principle, the impugned cancellation orders were quashed, with liberty to the department to initiate fresh proceedings in accordance with law against the appropriate legal representative, if permissible. Petition allowed - HC
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4827 
Join Channel 
