Rectification of mistake remains limited to self-evident record errors, preventing merits review through miscellaneous applications and preserving fin...
Tender creditworthiness conditions may extend to de facto Promoter Directors, with post-participation challenges generally barred absent arbitrariness...
Corporate representation in PMLA summons proceedings permitted through an authorised signatory, subject to directors' continuing cooperation and atten...
Helicopter charter classification requires effective control analysis, while territorial performance, reasoned credit orders and wilful suppression de...
Specified fund definition expands PAN exemption eligibility for registered alternative investment funds and qualifying International Financial Service...
Tax exemption for specified legal-services authority income applies retrospectively, subject to non-commercial activity, unchanged income sources, and...
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HC quashed cancellation of GST registration and rejection of revocation because the show-cause notices and orders were non-speaking, lacked due consideration of the taxpayer's submissions, and were passed without affording a personal hearing. The Court held that cancellation of registration carries serious civil consequences and must comply with natural justice, including a reasoned decision. The impugned notices and consequential orders were set aside, and the matter was remanded to the original authority for fresh adjudication after hearing the petitioner and passing a speaking order.
HC quashed cancellation of GST registration and rejection of revocation because the show-cause notices and orders were non-speaking, lacked due consideration of the taxpayer's submissions, and were passed without affording a personal hearing. The Court held that cancellation of registration carries serious civil consequences and must comply with natural justice, including a reasoned decision. The impugned notices and consequential orders were set aside, and the matter was remanded to the original authority for fresh adjudication after hearing the petitioner and passing a speaking order.
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