Current account treatment of overseas tournament services removed most FEMA findings, but excess EEFC remittance and delayed repatriation remained bre...
Modification of bail conditions remains available through inherent jurisdiction where onerous deposits undermine justice and cannot recover disputed d...
Merchant banker regulation consolidates registration, governance, capital, reporting, outsourcing and investor-protection requirements under an update...
Authentication of paper assessment orders upheld, while qualifying repairs, consumables and vendor advance write-offs remain deductible business claim...
GST registration cancellation could not stand where the original order was non-speaking and did not disclose the date, mode or manner of service of the show cause notice, despite service being disputed. Proceeding ex parte on an assumed service basis without recording those particulars rendered the cancellation order unsustainable, and it was set aside with remand for fresh decision after reply and hearing. The appellate order was also vitiated because the authority failed to consider the specific grounds for condonation of delay raised in the appeal memorandum and instead relied on assumptions not reflected in the appeal itself. That order too was set aside.
GST registration cancellation could not stand where the original order was non-speaking and did not disclose the date, mode or manner of service of the show cause notice, despite service being disputed. Proceeding ex parte on an assumed service basis without recording those particulars rendered the cancellation order unsustainable, and it was set aside with remand for fresh decision after reply and hearing. The appellate order was also vitiated because the authority failed to consider the specific grounds for condonation of delay raised in the appeal memorandum and instead relied on assumptions not reflected in the appeal itself. That order too was set aside.
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