Pre-trial bail granted where custodial period, documentary prosecution, and magistrate-triable offence favor release subject to surety and no witness ...
Allowability of Salary Exemptions: Form 16 entries can substantiate HRA and other salary exemptions, and home loan interest is deductible for a self-o...
Capital gains exemption: payment for plot, architect fees and bona fide commencement of construction can satisfy utilisation requirement and secure re...
Retrospective cancellation of GST registration cannot be exercised mechanically; a show cause notice must specifically propose retrospective cancellation and disclose the material relied upon, and any cancellation order must record reasons and evidence of application of mind. A cryptic or non speaking order based on grounds not disclosed in the notice and without supply of supporting documents is unsustainable; the impugned cancellation was set aside but authorities may proceed afresh after serving proper notice and affording an opportunity of hearing. The High Court also held writ jurisdiction available despite an alternate remedy in the circumstances.
Retrospective cancellation of GST registration cannot be exercised mechanically; a show cause notice must specifically propose retrospective cancellation and disclose the material relied upon, and any cancellation order must record reasons and evidence of application of mind. A cryptic or non speaking order based on grounds not disclosed in the notice and without supply of supporting documents is unsustainable; the impugned cancellation was set aside but authorities may proceed afresh after serving proper notice and affording an opportunity of hearing. The High Court also held writ jurisdiction available despite an alternate remedy in the circumstances.
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