Business reorganisation requires recognition of successor's modified return; draft orders against dissolved transferor quashed and fresh review direct...
Pre-commencement R&D deduction denied where business had not commenced; deeming benefit requires tangible start of manufacture or commercial exploitat...
Priority of set-off: brought forward business losses must be adjusted before unabsorbed depreciation; procedural safeguards required for invoking rest...
Quashing of GST registration cancellation was ordered and the registration directed to be restored, subject to the petitioner discharging outstanding tax arrears as a condition precedent under the Tvl. Suguna authority; the court relied on that precedent to require payment and reporting of tax liability before restoration. The impugned cancellation in Form GST REG-13 was set aside, and restoration was conditioned on compliance with the directions in the cited precedent. Allegations of suppression of material fact were noted in the proceeding.
Quashing of GST registration cancellation was ordered and the registration directed to be restored, subject to the petitioner discharging outstanding tax arrears as a condition precedent under the Tvl. Suguna authority; the court relied on that precedent to require payment and reporting of tax liability before restoration. The impugned cancellation in Form GST REG-13 was set aside, and restoration was conditioned on compliance with the directions in the cited precedent. Allegations of suppression of material fact were noted in the proceeding.
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