Personal hearing requirements in GST adjudication were satisfied by prior opportunities and written submissions; appellate limitation received writ-pe...
Interactive flat panels meeting automatic data processing conditions are distinguished from monitors, while later classification clarifications apply ...
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Cancellation of GST registration of the petitioner - mere system generated order - The court found that the cancellation order in question displayed a clear lack of application of mind by the concerned Superintendent. Notably, the order referenced a reply that was never filed and failed to provide any substantive reasons for the cancellation. - Consequently, the court set aside the order cancelling the petitioner's GST registration, restoring it with immediate effect. The petitioner was directed to fulfill necessary compliances and file requisite returns, while any delay charges were to be paid as per Rule 23 of the Central Goods and Services Tax Rules, 2017.
Cancellation of GST registration of the petitioner - mere system generated order - The court found that the cancellation order in question displayed a clear lack of application of mind by the concerned Superintendent. Notably, the order referenced a reply that was never filed and failed to provide any substantive reasons for the cancellation. - Consequently, the court set aside the order cancelling the petitioner's GST registration, restoring it with immediate effect. The petitioner was directed to fulfill necessary compliances and file requisite returns, while any delay charges were to be paid as per Rule 23 of the Central Goods and Services Tax Rules, 2017.
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