Arrest safeguards and transit remand requirements invalidated detention following inter-State transfer without communicated grounds or magistrate auth...
Arrest safeguards require disclosed grounds, relative intimation and transit remand, while duplicate prosecution under the CGST framework is unsustain...
Document Identification Number defects can invalidate GST assessments, with delayed challenges entertained conditionally where patent irregularities e...
Windmill commissioning evidence supported higher depreciation where grid connection and electricity generation proved operational use before the relev...
Pharmaceutical promotion and transfer-pricing comparability principles limited disallowances, while uncorroborated search allegations and unsupported ...
Business expenditure substantiation supports scrap credits, statutory payments and expense claims, while depreciation requires proof of actual busines...
Cancellation of GST registration requires a speaking order that records specific reasons and gives the taxpayer a meaningful opportunity to respond. A show cause notice that merely alleges non-filing of returns for six months, without identifying the relevant period or defaults, is inadequate. Rule 22 read with FORM GST REG-19 obligates the Proper Officer to state clear grounds for cancellation; an order reciting only absence of reply and marking the case as "Others" shows non-application of mind and violates natural justice. The cancellation was quashed, and the matter was restored to the show cause stage for fresh action in accordance with law.
Cancellation of GST registration requires a speaking order that records specific reasons and gives the taxpayer a meaningful opportunity to respond. A show cause notice that merely alleges non-filing of returns for six months, without identifying the relevant period or defaults, is inadequate. Rule 22 read with FORM GST REG-19 obligates the Proper Officer to state clear grounds for cancellation; an order reciting only absence of reply and marking the case as "Others" shows non-application of mind and violates natural justice. The cancellation was quashed, and the matter was restored to the show cause stage for fresh action in accordance with law.
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