Business expenditure deduction requires proof of genuine commission payments and commercial allowability; turnover growth alone cannot validate the cl...
Article 8 treaty coverage excluded third-party airline support services, while documented demonetisation cash receipts remained accepted business inco...
Functional comparability under TNMM requires highway contract benchmarks to reflect operation, maintenance and transfer activities, requiring fresh be...
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Validity of a show cause notice proposing retroactive cancellation of GST registration was examined; the High Court held that retroactive cancellation from 01.07.2017 as proposed in Form GST Reg-17 could not be sustained and that portion of the notice is quashed. The Court directed respondents to adjudicate the notice afresh and permitted revival of registration only by following precedent-based safeguards, including filing of returns, payment of tax, interest, fines and fees, restricted utilization of input tax credit until scrutiny, and other regularisation conditions to prevent misuse.
Validity of a show cause notice proposing retroactive cancellation of GST registration was examined; the High Court held that retroactive cancellation from 01.07.2017 as proposed in Form GST Reg-17 could not be sustained and that portion of the notice is quashed. The Court directed respondents to adjudicate the notice afresh and permitted revival of registration only by following precedent-based safeguards, including filing of returns, payment of tax, interest, fines and fees, restricted utilization of input tax credit until scrutiny, and other regularisation conditions to prevent misuse.
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