Natural justice in insolvency-professional discipline requires disclosed material; notices based on extraneous material and ignored defences are vitia...
Development rights transfers treated as immovable property, while construction abatement applies and repeated non-payment permits extended service-tax...
A show cause notice for cancellation of GST registration must disclose the precise default so the registrant can mount an effective reply. Here, the notice only referred to non-filing of returns for six months without identifying the relevant period, and the cancellation order failed to give specific reasons, making it a non-speaking order contrary to Rule 22(3), Form GST REG-19, and natural justice. The petitioner's failure to reply did not excuse the Proper Officer from passing a reasoned order. Despite delay in approaching the Court, the statutory defect in recording reasons prevailed. The cancellation order was quashed, and the matter was remitted to the notice stage for fresh consideration.
A show cause notice for cancellation of GST registration must disclose the precise default so the registrant can mount an effective reply. Here, the notice only referred to non-filing of returns for six months without identifying the relevant period, and the cancellation order failed to give specific reasons, making it a non-speaking order contrary to Rule 22(3), Form GST REG-19, and natural justice. The petitioner's failure to reply did not excuse the Proper Officer from passing a reasoned order. Despite delay in approaching the Court, the statutory defect in recording reasons prevailed. The cancellation order was quashed, and the matter was remitted to the notice stage for fresh consideration.
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