Retrospective application of beneficial circulars upheld, binding officers and granting post adjudication relief where adjudication occurred after cir...
Admissibility of Investigation Statements requires witness examination before the adjudicating authority; otherwise statements cannot sustain a penalt...
Transaction value and connected person treatment in excise valuation: proprietary concerns not inter connected undertakings, relief on valuation and c...
Appointment of Registrars as adjudicating officers under Companies Act reallocates territorial jurisdiction and sets appeal route to Regional Director...
Composite supply of drilling services and site specific chemicals characterised as composite supply; prior advance rulings set aside, tax rate left op...
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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