Fair-rent assessment requires consideration of lease terms, valuation principles and prevailing market rent; the certificate was quashed for fresh rev...
Document Identification Number compliance is satisfied when electronically communicated orders are promptly authenticated through a correctly identifi...
Industrial shrimp-feed machinery classification follows its commercial function, placing integrated production plants under the specific industrial fo...
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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