The Court held that retrospective cancellation requires clear justification and cannot be applied mechanically. In absence of reasons, the effective date was revised to the show cause notice date.
AI Adil Trader Vs Deputy State Tax Officer (Telangana High Court) The Telangana High Court examined the validity of a show cause notice dated 01.11.2024 and a consequential order cancelling GST registration dated 16.01.2025, both challenged under Article 226 of the Constitution. The petitioner contended that the show cause notice was defective as it failed […]
The issue concerns holding multiple DINs in violation of law. The key takeaway is that surrender must be followed by penalty adjudication to ensure full compliance.
The issue concerns procedural requirements for appointing a new director in a general meeting. The key takeaway is that prior notice, deposit, and shareholder approval are mandatory conditions.
The Bill focuses on easing compliance and decriminalising minor offences. It introduces streamlined procedures and enhanced governance measures.
The article clarifies that companies are not required to complete annual filings for years in which no business activity was carried out. Filing obligations apply only up to the last operational year, provided proper disclosures are made.
The issue concerns whether companies can distribute funds before applying for strike off. It is clarified that presence of assets mandates formal winding up under law.
Courts have ruled that cash cannot be seized under GST as it is not classified as goods. Seizure without legal basis is considered arbitrary and unsustainable.
The new law narrows the scope of agricultural income by introducing strict conditions and exclusions. It emphasizes documentation and limits misuse of tax exemptions.
The issue was place of supply for intermediary services under GST. The amendment shifts it to the recipient’s location, enabling export benefits and altering tax liability.
