Condonation of Delay: directoral disputes and pending company proceedings can constitute reasonable cause, allowing a belated return to be treated as ...
Revisionary jurisdiction under section 263 upheld; faceless assessments subject to revision when AO fails requisite enquiries, remitted for fresh asse...
Limited scope of processing under section 143(1): enhancement without show cause is unsustainable; remand for residency, taxation and TDS verification...
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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