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...
Cancellation of GST registration granted to the petitioner - It is a principle at the heart of administrative law that where the law requires a thing to be done in a particular manner, it must be done in that manner alone. - If the Officer wishes to initiate proceedings for cancellation of registration, he must issue a notice as specified in Rule 21 of the CGST Rules and in form GST REG-17 and not in form GST REG-31. - HC
Cancellation of GST registration granted to the petitioner - It is a principle at the heart of administrative law that where the law requires a thing to be done in a particular manner, it must be done in that manner alone. - If the Officer wishes to initiate proceedings for cancellation of registration, he must issue a notice as specified in Rule 21 of the CGST Rules and in form GST REG-17 and not in form GST REG-31. - HC
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