Arrest safeguards and transit remand requirements invalidated detention following inter-State transfer without communicated grounds or magistrate auth...
Arrest safeguards require disclosed grounds, relative intimation and transit remand, while duplicate prosecution under the CGST framework is unsustain...
Document Identification Number defects can invalidate GST assessments, with delayed challenges entertained conditionally where patent irregularities e...
Windmill commissioning evidence supported higher depreciation where grid connection and electricity generation proved operational use before the relev...
Pharmaceutical promotion and transfer-pricing comparability principles limited disallowances, while uncorroborated search allegations and unsupported ...
GST registration cancellation requires the personal hearing mandated by Section 75(4), including fixation of at least three hearing dates. Revocation proceedings must consider returns and late fees uploaded before issuance of the notice; failure to do so indicates non-application of mind. A notice rejecting revocation should disclose the issuing officer's name and designation. Where a DIN was mandatory, a subsequent circular exempting portal-generated communications from DIN requirements cannot retrospectively validate a DIN-less notice. These requirements protect procedural fairness and the validity of registration cancellation and revocation actions.
GST registration cancellation requires the personal hearing mandated by Section 75(4), including fixation of at least three hearing dates. Revocation proceedings must consider returns and late fees uploaded before issuance of the notice; failure to do so indicates non-application of mind. A notice rejecting revocation should disclose the issuing officer's name and designation. Where a DIN was mandatory, a subsequent circular exempting portal-generated communications from DIN requirements cannot retrospectively validate a DIN-less notice. These requirements protect procedural fairness and the validity of registration cancellation and revocation actions.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4780
Join Channel
TaxTMI 
