Religious purpose exclusion versus charitable purpose: non overriding religious objects do not attract Explanation 3, registration directed under sect...
Search-assessment proviso jurisdiction, time-barred valuation reports, and denial of cross-examination vitiate valuation-based and confession-based ad...
Proceeds of crime: provisional attachment confirmed; equivalent value attachment and acquisition date fair market value upheld, Covid exclusion preser...
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The HC quashed cancellation of GST registration where the show-cause notice was cyclostyled, the authority ignored the taxpayer's reply, and the cancellation order departed from the notice without particulars. The Court held that such a mechanical exercise showed patent non-application of mind and failure to act in accordance with the statute. It also ruled that the availability of a statutory revocation remedy did not bar interference under Article 226 in these circumstances. The cancellation order was set aside and the GST registration restored.
The HC quashed cancellation of GST registration where the show-cause notice was cyclostyled, the authority ignored the taxpayer's reply, and the cancellation order departed from the notice without particulars. The Court held that such a mechanical exercise showed patent non-application of mind and failure to act in accordance with the statute. It also ruled that the availability of a statutory revocation remedy did not bar interference under Article 226 in these circumstances. The cancellation order was set aside and the GST registration restored.
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