Allocation of registration charges: contractual clause overriding statutory presumption allowed as deduction against capital gain after unrebutted doc...
Expenditure tied to investments yielding exempt income restricted to attributable costs; broader disallowance disallowed and adjustments to WDV and mi...
Admissibility of Investigative Statements invalidated reliance on coerced emails and valuation redetermination, resulting in set aside of penalties an...
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Cancellation of GST registration carries civil consequences and cannot be validly ordered without affording the registrant an opportunity of being heard; failure to comply with the proviso to the cancellation provision renders the cancellation void ab initio, and the authority must follow prescribed procedure. Revocation powers under the law exist and must be exercised in accordance with Section 30 and Rule 23; where there are no outstanding tax liabilities and the authority declined revocation contrary to those provisions, the registrant is entitled to restoration of GST registration. The writ petition was allowed and registration was ordered restored.
Cancellation of GST registration carries civil consequences and cannot be validly ordered without affording the registrant an opportunity of being heard; failure to comply with the proviso to the cancellation provision renders the cancellation void ab initio, and the authority must follow prescribed procedure. Revocation powers under the law exist and must be exercised in accordance with Section 30 and Rule 23; where there are no outstanding tax liabilities and the authority declined revocation contrary to those provisions, the registrant is entitled to restoration of GST registration. The writ petition was allowed and registration was ordered restored.
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