Condonation of Delay: directoral disputes and pending company proceedings can constitute reasonable cause, allowing a belated return to be treated as ...
Revisionary jurisdiction under section 263 upheld; faceless assessments subject to revision when AO fails requisite enquiries, remitted for fresh asse...
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Cancellation of GST registration based on alleged violation of Section 16 read with Rule 21(e) was not entertained in writ jurisdiction because the cancellation order recorded reasons and the petitioner had an efficacious statutory remedy of revocation under Rule 23 read with Section 30 within the prescribed period. The challenge to the e-mail blocking input tax credit was also declined, as the blockage was linked to allegations of fake or non-existent firms and the investigation was still continuing; judicial restraint was therefore warranted. The writ petition was dismissed, leaving the petitioner to pursue the available statutory remedy and other remedies in accordance with law.
Cancellation of GST registration based on alleged violation of Section 16 read with Rule 21(e) was not entertained in writ jurisdiction because the cancellation order recorded reasons and the petitioner had an efficacious statutory remedy of revocation under Rule 23 read with Section 30 within the prescribed period. The challenge to the e-mail blocking input tax credit was also declined, as the blockage was linked to allegations of fake or non-existent firms and the investigation was still continuing; judicial restraint was therefore warranted. The writ petition was dismissed, leaving the petitioner to pursue the available statutory remedy and other remedies in accordance with law.
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