Charitable trust income application permits verified capital expenditure but rejects deferred pre-operative claims and requires reconsideration of con...
Reinsurance premium deductions require established regulatory breaches, while independently acquired software qualifies within the computer depreciati...
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...
Retrospective cancellation of GST registration must be supported by specific contingencies, and both the show cause notice and the cancellation order must disclose the factual basis and reasons. Where the notice is silent on the grounds for retrospective action and the cancellation order is equally unreasoned, the proceedings are unsustainable for breach of the requirement of reasoned quasi-judicial action and fair hearing. Applying that principle, the High Court set aside the show cause notice, the order cancelling registration retrospectively, and the order rejecting revocation, while granting the authorities liberty to proceed afresh in accordance with law.
Retrospective cancellation of GST registration must be supported by specific contingencies, and both the show cause notice and the cancellation order must disclose the factual basis and reasons. Where the notice is silent on the grounds for retrospective action and the cancellation order is equally unreasoned, the proceedings are unsustainable for breach of the requirement of reasoned quasi-judicial action and fair hearing. Applying that principle, the High Court set aside the show cause notice, the order cancelling registration retrospectively, and the order rejecting revocation, while granting the authorities liberty to proceed afresh in accordance with law.
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