Bona fide disclosure requirements govern under-reporting penalties, and post-penalty immunity applications cannot secure available statutory protectio...
Certificate-of-origin verification procedure governs preferential customs benefits; denial without retroactive verification was set aside with consequ...
Disciplinary Committee jurisdiction and mandatory investigation requirements invalidated cancellation of an insolvency professional's registration and...
Retention of seized property survives where recorded reasons support proceeds of crime, while stayed investigation periods are excluded from limitatio...
Revocation proceedings under the CGST Act require a specific show cause notice, consideration of the revocation application, and a reasoned order recording written reasons. The notice here did not specify the actual government dues relied on, and the rejection order failed to disclose any real reasoning, disposing of the matter only on the ground that no reply was filed in time. The HC held that this did not satisfy fair procedure or the statutory duty to record reasons, so the rejection was quashed and the matter restored for fresh notice particulars, a meaningful opportunity to respond, and a fresh reasoned decision.
Revocation proceedings under the CGST Act require a specific show cause notice, consideration of the revocation application, and a reasoned order recording written reasons. The notice here did not specify the actual government dues relied on, and the rejection order failed to disclose any real reasoning, disposing of the matter only on the ground that no reply was filed in time. The HC held that this did not satisfy fair procedure or the statutory duty to record reasons, so the rejection was quashed and the matter restored for fresh notice particulars, a meaningful opportunity to respond, and a fresh reasoned decision.
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