Independent show-cause notices remain separate proceedings, while customs adjudication challenges should ordinarily follow the statutory appellate rem...
Institutional incapacity in customs settlement proceedings excludes non-functional quorum periods from statutory disposal timelines, preventing automa...
Interactive touchscreen panels with integrated computing functions fall under automatic data-processing machines rather than display monitors for cust...
Ex parte injunction service requirements were substantially met, while civil recovery and SFIO investigation into provident fund defalcation continued...
Enforcement of resolution-plan directions continues without a Supreme Court stay, preventing suspension of redistribution and escrowed-fund distributi...
Third-party ownership claims over attached property require Special Court adjudication where purchasers lack registered sale deeds and bona fides rema...
Pure-agent reimbursements in clearing and forwarding services are excluded from taxable value when qualifying third-party payments are properly record...
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.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4786
Join Channel
TaxTMI 
