Revisional power in block assessment upheld, undisclosed search income sustained, freight suppression addition restored, accrued lorry hire liability ...
Reassessment and fee-for-technical-services classification: reopening upheld, but certain reimbursements and mobilization charges fell outside treaty ...
Section 80P deduction for co-operative societies remains available despite nominal members and housing society status, with limited interest income tr...
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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.
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