Delayed judgment pronouncement alone does not invalidate Tribunal orders, while rectification cannot reopen evidence or negate confiscation-related pe...
Agricultural-land reinvestment qualifies when transfer consideration precedes replacement purchase, while unexamined claims may be reassessed on escap...
Bona fide public fixed-deposit explanations prevent concealment penalties where unexplained-credit additions lack independent evidence of undisclosed ...
Factory-consumption condition restricts solar module parts exemption and excludes imported aluminium profiles fabricated outside the production factor...
Page of 4910
Press 'Enter' after typing page number.
141 to 160 of 98196 Results
❮
❯
❯❯
0 / 200
Expand Note
Add to Folder
No Folders have been created
+
Are you sure you want to delete "My most important" ?
GST registration cancellation founded on alleged input tax credit from a non-existent or fake supplier requires a meaningful opportunity to establish transaction genuineness where supporting material can be produced. The initial show cause notice remained undisturbed because no recorded response or timely vagueness objection was shown. Cancellation, revocation and appellate orders were set aside, and proceedings returned to the original authority for a fresh response and examination of supporting documents. Registration must be restored if transaction genuineness is established.
GST registration cancellation founded on alleged input tax credit from a non-existent or fake supplier requires a meaningful opportunity to establish transaction genuineness where supporting material can be produced. The initial show cause notice remained undisturbed because no recorded response or timely vagueness objection was shown. Cancellation, revocation and appellate orders were set aside, and proceedings returned to the original authority for a fresh response and examination of supporting documents. Registration must be restored if transaction genuineness is established.
Note: It is a system-generated summary and is for quick reference only.