Tax deduction compliance and payee income recognition govern consultancy disallowance, while no exempt income prevents related expenditure disallowanc...
Derivative abetment liability fails when correctly declared imported components establish no underlying improper importation by the principal importer...
Tax exemption for regulatory authority income applies retrospectively, subject to non-commercial activity, unchanged income sources, and return filing...
Retrospective cancellation of GST registration cannot be exercised mechanically; a show cause notice must disclose any proposal for retrospective effect, identify or supply the material relied upon and afford a hearing, and any cancellation order must state reasons showing application of mind. An order that merely reproduces the notice or fails to supply supporting documents is non-speaking and unsustainable. Writ jurisdiction may be exercised despite availability of alternate remedies in exceptional cases where absence of fair notice, non-supply of material and a non-speaking order cause prejudice. The impugned retrospective cancellation was set aside; authorities may re-proceed only after proper notice, material and hearing.
Retrospective cancellation of GST registration cannot be exercised mechanically; a show cause notice must disclose any proposal for retrospective effect, identify or supply the material relied upon and afford a hearing, and any cancellation order must state reasons showing application of mind. An order that merely reproduces the notice or fails to supply supporting documents is non-speaking and unsustainable. Writ jurisdiction may be exercised despite availability of alternate remedies in exceptional cases where absence of fair notice, non-supply of material and a non-speaking order cause prejudice. The impugned retrospective cancellation was set aside; authorities may re-proceed only after proper notice, material and hearing.
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