Clean slate principle extinguishes uncrystallised operational claims and bars continuation of pending recovery and arbitral proceedings after plan app...
Works contract classification governs composite layout-development contracts where VAT-paid goods are transferred alongside construction and infrastru...
Specified income tax exemption for pollution control body remains conditional on non-commercial activity, unchanged income character, and return filin...
Jurisdictional facts in certificate-of-origin discrepancies can support customs show-cause proceedings, leaving factual explanations for departmental ...
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.
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