Opportunity to respond to jurisdictional reports is mandatory before customs settlement duty enhancement; connected applications require consistent ad...
Specific customs headings for scaffolding components prevail over general classification, invalidating misclassification proceedings and enabling with...
Liquidator appointment under Section 34 requires consideration of creditor recommendations, valid professional authorisation, and preservation of vali...
GST registration cancellation founded on a show cause notice that failed to disclose specific allegations, facts or particulars was held unsustainable for breach of natural justice. The HC found that mere reference to statutory provisions did not afford a reasonable opportunity to respond to allegations of fraud, wilful misstatement or suppression of facts, so the petitioner was prevented from filing an effective reply. The cancellation order was set aside and registration directed to be restored forthwith, with liberty to the authority to issue a fresh notice and proceed in accordance with law.
GST registration cancellation founded on a show cause notice that failed to disclose specific allegations, facts or particulars was held unsustainable for breach of natural justice. The HC found that mere reference to statutory provisions did not afford a reasonable opportunity to respond to allegations of fraud, wilful misstatement or suppression of facts, so the petitioner was prevented from filing an effective reply. The cancellation order was set aside and registration directed to be restored forthwith, with liberty to the authority to issue a fresh notice and proceed in accordance with law.
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