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...
Retrospective cancellation of GST registration requires specific reasons in the show cause notice and final order; without such reasons, cancellation cannot be given effect from the original registration date. The HC set aside the order only to that extent and remitted the matter to the Proper Officer for fresh consideration after allowing the taxpayer to file a detailed reply and after hearing. It did not examine the merits of the allegation that no business existed at the declared premises, and confined relief to the effective date of cancellation.
Retrospective cancellation of GST registration requires specific reasons in the show cause notice and final order; without such reasons, cancellation cannot be given effect from the original registration date. The HC set aside the order only to that extent and remitted the matter to the Proper Officer for fresh consideration after allowing the taxpayer to file a detailed reply and after hearing. It did not examine the merits of the allegation that no business existed at the declared premises, and confined relief to the effective date of cancellation.
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