Capital gains valuation from stamp assessment versus net consideration for residential reinvestment: deemed stamp value replaced for gains but not for...
Tax determination against deceased proprietor invalid where no notice to legal representative; appeal rejected without addressing jurisdictional defec...
Revocation of GST registration and permission to file blocked returns; conditional defreezing of bank accounts after security and instalment applicati...
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Suomotu rectification under s.161 of the CGST/KGST Act was invoked to dismiss the anonymized petitioner's appeal and deny restoration of GST registration on the premise that there was no error apparent on the face of the record. The Court held that, given the petitioner's bona fide and sufficient cause for not replying to the show-cause notice, a justice-oriented approach warranted setting aside the rectification-based dismissal and remitting the matter to grant one further opportunity. In view of the non-constitution of the GST Appellate Tribunal, writ recourse was treated as the only efficacious remedy. Registration was directed to be reinstated within four weeks, conditional upon filing pending returns and payment of tax with applicable interest and penalty within that period - HC
Suomotu rectification under s.161 of the CGST/KGST Act was invoked to dismiss the anonymized petitioner's appeal and deny restoration of GST registration on the premise that there was no error apparent on the face of the record. The Court held that, given the petitioner's bona fide and sufficient cause for not replying to the show-cause notice, a justice-oriented approach warranted setting aside the rectification-based dismissal and remitting the matter to grant one further opportunity. In view of the non-constitution of the GST Appellate Tribunal, writ recourse was treated as the only efficacious remedy. Registration was directed to be reinstated within four weeks, conditional upon filing pending returns and payment of tax with applicable interest and penalty within that period - HC
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