Purposive interpretation of residential house exemption: unregistered purchase agreement alone does not defeat relief, but investment must be verified...
Page of 4792
Press 'Enter' after typing page number.
2541 to 2560 of 95833 Results
❮
❯
❯❯
0 / 200
Expand Note
Add to Folder
No Folders have been created
+
Are you sure you want to delete "My most important" ?
Cancellation of GST registration for non-filing of returns was quashed because the show cause notice did not disclose the specific period of default and the cancellation order gave no reasons beyond reproducing the statutory ground. The High Court held that cancellation carries adverse civil consequences, so Rule 22 and Form GST REG-19 require a speaking order and an effective opportunity to respond; the assessee's failure to reply did not cure that defect. Despite delay in filing the writ petition, the statutory infirmity in the cancellation order prevailed. The matter was remitted to the show cause stage, with liberty to reply or file pending returns and discharge dues, interest, late fee and penalty.
Cancellation of GST registration for non-filing of returns was quashed because the show cause notice did not disclose the specific period of default and the cancellation order gave no reasons beyond reproducing the statutory ground. The High Court held that cancellation carries adverse civil consequences, so Rule 22 and Form GST REG-19 require a speaking order and an effective opportunity to respond; the assessee's failure to reply did not cure that defect. Despite delay in filing the writ petition, the statutory infirmity in the cancellation order prevailed. The matter was remitted to the show cause stage, with liberty to reply or file pending returns and discharge dues, interest, late fee and penalty.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4792
Join Channel
TaxTMI 
