Dispute Resolution Panel objections must reach both prescribed forums; otherwise assessment may proceed and statutory appeal remains the proper remedy...
Political contribution deductions require recipient party compliance with contribution-reporting conditions; banking-channel donations alone do not qu...
Aggregation under TNMM prevents selective testing of intra-group services without comparable uncontrolled transactions, while appellate additional cla...
Protective assessment cannot duplicate identical receipts under competing characterisations; remote services did not establish a taxable permanent est...
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...
Page of 4814
Press 'Enter' after typing page number.
901 to 920 of 96262 Results
❮
❯
❯❯
0 / 200
Expand Note
Add to Folder
No Folders have been created
+
Are you sure you want to delete "My most important" ?
Cancellation of GST registration was set aside because the impugned cancellation and revocation orders were non-speaking, did not record reasons, and were passed without an effective opportunity of hearing. The Court treated the defects as vitiating the decision-making process and held that fresh consideration was required by the original authority. The matter was remanded for issuance of a fresh show-cause notice, grant of personal hearing, and passage of a reasoned order. The consequential notice based on the cancellation was also quashed, and the registration would stand restored if no fresh notice was issued within the time stipulated by the Court.
Cancellation of GST registration was set aside because the impugned cancellation and revocation orders were non-speaking, did not record reasons, and were passed without an effective opportunity of hearing. The Court treated the defects as vitiating the decision-making process and held that fresh consideration was required by the original authority. The matter was remanded for issuance of a fresh show-cause notice, grant of personal hearing, and passage of a reasoned order. The consequential notice based on the cancellation was also quashed, and the registration would stand restored if no fresh notice was issued within the time stipulated by the Court.
Note: It is a system-generated summary and is for quick reference only.