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...
Cancellation of GST registration for mere non-filing of returns was set aside where there was no allegation of dubious tax evasion. The HC held that continued cancellation would be counterproductive to revenue because the taxpayer could not carry on business or raise invoices, which would impede tax recovery. Following its earlier pragmatic approach, the Court restored registration conditionally on filing all pending returns for the default period and paying the requisite tax, interest, fine and penalty within the stipulated time; failing compliance, the writ petition would stand dismissed and restoration would not follow.
Cancellation of GST registration for mere non-filing of returns was set aside where there was no allegation of dubious tax evasion. The HC held that continued cancellation would be counterproductive to revenue because the taxpayer could not carry on business or raise invoices, which would impede tax recovery. Following its earlier pragmatic approach, the Court restored registration conditionally on filing all pending returns for the default period and paying the requisite tax, interest, fine and penalty within the stipulated time; failing compliance, the writ petition would stand dismissed and restoration would not follow.
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