Transfer-pricing benchmarking and capital-receipt principles sustained taxpayer relief, while unsupported property-advance write-offs remained disallo...
Pre-existing operational debt disputes require genuine evidence, while undirected running-account payments may be appropriated on a first-in-first-out...
Agency in CNG distribution makes outlet operators commission agents, rendering taxable Business Auxiliary Service rather than purchasing goods for res...
Retrospective cancellation of GST registration requires a prior, specific proposal for retrospective effect in the show-cause notice and disclosure of the reasons/materials relied upon; absence of such proposal renders retrospective effect unsustainable. Authorities must supply any supportive documents referred to in the notice before final adjudication; failure to supply vitiates proceedings. Cancellation orders must be reasoned and not cryptic; non-speaking orders demonstrate non-application of mind and are unsustainable. Procedural defects of these kinds may justify exercise of extraordinary writ jurisdiction despite alternate remedies. Orders quashed with liberty to reopen proceedings after fresh notice, supply of materials and a reasoned hearing.
Retrospective cancellation of GST registration requires a prior, specific proposal for retrospective effect in the show-cause notice and disclosure of the reasons/materials relied upon; absence of such proposal renders retrospective effect unsustainable. Authorities must supply any supportive documents referred to in the notice before final adjudication; failure to supply vitiates proceedings. Cancellation orders must be reasoned and not cryptic; non-speaking orders demonstrate non-application of mind and are unsustainable. Procedural defects of these kinds may justify exercise of extraordinary writ jurisdiction despite alternate remedies. Orders quashed with liberty to reopen proceedings after fresh notice, supply of materials and a reasoned hearing.
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