Territorial jurisdiction for money-laundering trials is revised for specified districts, replacing earlier court-area entries under the statutory fram...
Cancellation of GST registration for non-furnishing of bank account details must follow the prescribed statutory route under Rule 10A and Rule 21A(2A)(b), including suspension and notice in Form GST REG-31 with a thirty-day opportunity to explain. A notice issued in Form GST REG-17, allowing only seven working days and not properly fixing the date and place of appearance, was held to violate the mandatory procedure and principles of natural justice. Because the cancellation order was passed before expiry of thirty days, both the notice and cancellation were set aside and registration was directed to be restored, without affecting tax liability or other statutory obligations.
Cancellation of GST registration for non-furnishing of bank account details must follow the prescribed statutory route under Rule 10A and Rule 21A(2A)(b), including suspension and notice in Form GST REG-31 with a thirty-day opportunity to explain. A notice issued in Form GST REG-17, allowing only seven working days and not properly fixing the date and place of appearance, was held to violate the mandatory procedure and principles of natural justice. Because the cancellation order was passed before expiry of thirty days, both the notice and cancellation were set aside and registration was directed to be restored, without affecting tax liability or other statutory obligations.
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TaxTMI 
TaxTMI 
