Ratification of resignation acceptance validates separation retrospectively, while withdrawal may be refused through reasoned administrative discretio...
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...
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Retrospective cancellation of GST registration was treated as permissible because section 29(2) expressly allows cancellation from any date, and the second proviso was read within the same scheme to permit suspension during pending cancellation proceedings. The challenge to retrospective suspension was therefore rejected, and no basis was found to question section 29(2) or rule 21(a). The notice was also considered procedurally fair because it allowed a reply and personal hearing, so the writ challenge to the show-cause notice was declined and the objections were left to be raised before the authority.
Retrospective cancellation of GST registration was treated as permissible because section 29(2) expressly allows cancellation from any date, and the second proviso was read within the same scheme to permit suspension during pending cancellation proceedings. The challenge to retrospective suspension was therefore rejected, and no basis was found to question section 29(2) or rule 21(a). The notice was also considered procedurally fair because it allowed a reply and personal hearing, so the writ challenge to the show-cause notice was declined and the objections were left to be raised before the authority.
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