Centralised assessment transfers after searches coordinate connected investigations without finally determining the assessee's tax liability or assess...
Unsigned third-party records cannot establish on-money payments without corroboration and cross-examination, requiring deletion of the related additio...
Retrospective cancellation of GST registration cannot be imposed where the show-cause notice alleges non-operation from the declared place of business but does not propose cancellation for an earlier period. Such cancellation exceeds the scope of the notice. Where registration was previously restored for the relevant period after acceptance of the taxpayer's explanation, that circumstance further supports reconsideration. The cancellation was set aside, registration revived, and the notice remitted for fresh adjudication upon submission of a reply and supporting material, subject to costs.
Retrospective cancellation of GST registration cannot be imposed where the show-cause notice alleges non-operation from the declared place of business but does not propose cancellation for an earlier period. Such cancellation exceeds the scope of the notice. Where registration was previously restored for the relevant period after acceptance of the taxpayer's explanation, that circumstance further supports reconsideration. The cancellation was set aside, registration revived, and the notice remitted for fresh adjudication upon submission of a reply and supporting material, subject to costs.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
