Coercive recovery during GST searches is restrained pending scrutiny, preserving normal business operations and requiring adherence to investigation g...
COVID-19 limitation exclusion and destination-specific e-way bills govern revisional timelines and penalties for undocumented third-party plywood deli...
Questions arising from miscellaneous application orders cannot challenge unaltered Tribunal findings, leaving the original order separately challengea...
GST registration cancellation requires a reasoned quasi-judicial order that shows application of mind and complies with Article 14 where it adversely affects the right to carry on business. An unreasoned ex parte cancellation order issued without an opportunity of hearing is unsustainable. The High Court quashed the cancellation and appellate orders, permitted a reply to the show-cause notice, and directed fresh adjudication after hearing the parties and considering the defence.
GST registration cancellation requires a reasoned quasi-judicial order that shows application of mind and complies with Article 14 where it adversely affects the right to carry on business. An unreasoned ex parte cancellation order issued without an opportunity of hearing is unsustainable. The High Court quashed the cancellation and appellate orders, permitted a reply to the show-cause notice, and directed fresh adjudication after hearing the parties and considering the defence.
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