Overlapping GST proceedings require Central and State authorities to designate one competent authority for coordinated adjudication of the same matter...
Composite healthcare supplies retain exemption when patient care is the contract's essential character, despite payment through an implementing agency...
Receipt of immovable property requires actual possession or enjoyment; redevelopment allotments exchanged for tenancy rights fall outside deemed incom...
Mere uploading of a show-cause notice on the GST common portal, without service by at least two prescribed modes, was held insufficient and contrary to Section 169 and natural justice. The ex parte cancellation of GST registration was therefore vitiated and set aside. The appellate order was also found unsustainable because it overlooked the invalid foundational cancellation order and the absence of a real opportunity to respond. The authorities were left free to initiate fresh proceedings by issuing proper notice and passing a reasoned order in accordance with law.
Mere uploading of a show-cause notice on the GST common portal, without service by at least two prescribed modes, was held insufficient and contrary to Section 169 and natural justice. The ex parte cancellation of GST registration was therefore vitiated and set aside. The appellate order was also found unsustainable because it overlooked the invalid foundational cancellation order and the absence of a real opportunity to respond. The authorities were left free to initiate fresh proceedings by issuing proper notice and passing a reasoned order in accordance with law.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4792
Join Channel
TaxTMI 
