Ab initio cancellation of the registration certificate of the ...

Appellant's Registration Cancellation Over Tax Dues Should Be Prospective, Not Retroactive; Transactions Deemed Legal.

April 11, 2020

Case Laws VAT and Sales Tax HC

Ab initio cancellation of the registration certificate of the appellant - In case of mere non-payment of assessed tax dues, there is no illegality in the transactions entered into by the parties, and hence, the concerned authority should exercise discretion accordingly, and if it finds on facts that a case for cancellation is made out, it may cancel the registration prospectively. - HC

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Ab initio cancellation of the registration certificate of the ...

Appellant's Registration Cancellation Over Tax Dues Should Be Prospective, Not Retroactive; Transactions Deemed Legal.

April 11, 2020

Case Laws VAT and Sales Tax HC

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