Extended limitation fails without specific suppression allegations, while overseas employee secondment remains taxable as manpower supply within norma...
Time-share accommodation classification excludes Club or Association Service where purchasers receive contractual occupancy rights without genuine mem...
CENVAT credit for trading requires reversal, while taxable-service rental credit remains proportionately available and limitation issues await resolut...
Vicarious liability for dishonoured company cheques may extend to non-signatory directors where complaints contain foundational responsibility avermen...
The HC held that although GST registration may be cancelled for non-furnishing of returns under Section 29 read with Rule 22, a cancellation order in Form GST REG-19 must record actual reasons and operate as a speaking order. An order stating only that no reply was filed and citing "Others" failed to show application of mind, breached the prescribed statutory form, and was illegal because cancellation has adverse civil consequences. The petitioner's non-response did not excuse the officer from giving reasons. The cancellation order was quashed, and the matter was remitted to the show-cause stage for fresh proceedings, with liberty to the petitioner to reply or regularise the defaults.
The HC held that although GST registration may be cancelled for non-furnishing of returns under Section 29 read with Rule 22, a cancellation order in Form GST REG-19 must record actual reasons and operate as a speaking order. An order stating only that no reply was filed and citing "Others" failed to show application of mind, breached the prescribed statutory form, and was illegal because cancellation has adverse civil consequences. The petitioner's non-response did not excuse the officer from giving reasons. The cancellation order was quashed, and the matter was remitted to the show-cause stage for fresh proceedings, with liberty to the petitioner to reply or regularise the defaults.
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