Nature-dependent electricity contracts receive new Ind AS accounting, hedge designation, transition and financial-statement disclosure requirements fr...
Alternative GST remedy permitted protective writ intervention for ex parte adjudication, preserving independent appellate review of input tax credit d...
Assessment against deceased sole proprietor requires proceedings against the legal representative, rendering prior assessment and appellate orders inv...
Residential waste collection classification under SAC 999423 defeats composite-supply exemption where facilitating goods are not transferred to the lo...
Condonation of delay permits statutory appeal restoration where inadequate service explanation prevented consideration of reassessment and taxable-inc...
In GST registration cancellation matters, a show-cause notice must disclose the precise default and the relevant period so the assessee gets an effective opportunity to reply. A notice that only alleges continuous non-filing of returns, without identifying the period of default, is defective; a later cancellation order cannot cure that defect by relying on reasons not stated in the notice. The cancellation order must also be reasoned in the prescribed form. Because cancellation has adverse civil consequences, compliance with Section 29 and Rule 22 is part of natural justice. The impugned cancellation was quashed and the matter restored to the show-cause stage.
In GST registration cancellation matters, a show-cause notice must disclose the precise default and the relevant period so the assessee gets an effective opportunity to reply. A notice that only alleges continuous non-filing of returns, without identifying the period of default, is defective; a later cancellation order cannot cure that defect by relying on reasons not stated in the notice. The cancellation order must also be reasoned in the prescribed form. Because cancellation has adverse civil consequences, compliance with Section 29 and Rule 22 is part of natural justice. The impugned cancellation was quashed and the matter restored to the show-cause stage.
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