Fraud classification show-cause notices founded on inconclusive forensic audit material cannot sustain action, permitting fresh proceedings on conclus...
Appellate enhancement limits protect against new income sources, while documented credits and prior-year investments resist unexplained-income additio...
GST registration cancellation without deciding a registrant's request for time to submit transaction and input tax credit evidence breaches natural justice. The High Court quashed the show cause notice and cancellation order because the authority failed to consider material the registrant sought to produce, while permitting fresh proceedings on proper notice and opportunity. Registration-revocation proceedings cannot be combined with input tax credit disallowance or demands for tax, interest and penalty on grounds absent from the original notice. The rejection of revocation and appellate order were also quashed; fresh proceedings may be initiated in accordance with law, with merits left open.
GST registration cancellation without deciding a registrant's request for time to submit transaction and input tax credit evidence breaches natural justice. The High Court quashed the show cause notice and cancellation order because the authority failed to consider material the registrant sought to produce, while permitting fresh proceedings on proper notice and opportunity. Registration-revocation proceedings cannot be combined with input tax credit disallowance or demands for tax, interest and penalty on grounds absent from the original notice. The rejection of revocation and appellate order were also quashed; fresh proceedings may be initiated in accordance with law, with merits left open.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4878 
