Permanent Establishment and Business Connection: foreign consultancy receipts not attributable where no fixed base or corporate veil piercing establis...
Limitation period commencement and procedural inquiry rules: identity-based limitation upheld; complaints by authorised public servants need not attra...
Cancellation of GST registration could not be sustained where the petitioner's reply to the show cause notice was already on record but was not considered before the adverse order, as that defect offended natural justice. The High Court directed that the cancellation order be treated as a suspension of registration pending de novo adjudication, with the petitioner's reply examined on merits and an opportunity of hearing afforded. The department was left free to continue investigation and proceed in accordance with law for tax recovery or penalty.
Cancellation of GST registration could not be sustained where the petitioner's reply to the show cause notice was already on record but was not considered before the adverse order, as that defect offended natural justice. The High Court directed that the cancellation order be treated as a suspension of registration pending de novo adjudication, with the petitioner's reply examined on merits and an opportunity of hearing afforded. The department was left free to continue investigation and proceed in accordance with law for tax recovery or penalty.
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