Permanent Establishment and Business Connection: foreign consultancy receipts not attributable where no fixed base or corporate veil piercing establis...
Limitation period commencement and procedural inquiry rules: identity-based limitation upheld; complaints by authorised public servants need not attra...
Cancellation of GST registration under Section 29(2)(d) was set aside because the cancellation order lacked any reasons and showed no application of mind, and the petitioner was not afforded a personal hearing, breaching principles of natural justice and equality before law. The appellate dismissal on limitation grounds was quashed in view of this primary infirmity and the matter remitted for fresh consideration; the petitioner was directed to be permitted to file a reply and for the adjudicating authority to decide afresh after hearing and taking the defence into account.
Cancellation of GST registration under Section 29(2)(d) was set aside because the cancellation order lacked any reasons and showed no application of mind, and the petitioner was not afforded a personal hearing, breaching principles of natural justice and equality before law. The appellate dismissal on limitation grounds was quashed in view of this primary infirmity and the matter remitted for fresh consideration; the petitioner was directed to be permitted to file a reply and for the adjudicating authority to decide afresh after hearing and taking the defence into account.
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