Retention of seized property survives where recorded reasons support proceeds of crime, while stayed investigation periods are excluded from limitatio...
Specified income of Baddi Barotiwala Nalagarh Development Authority receives conditional tax exemption, retrospectively covering its designated assess...
Specified development authority income receives retrospective tax exemption, subject to non-commercial activity, unchanged income sources, and return-...
Unified Brand India framework introduces voluntary Trust Mark certification and funding support for export branding, packaging and global promotional ...
Origin Declaration authentication governs preferential tariff claims under India-UK CETA, requiring a validated reference number before import clearan...
Separate assessment orders for different years remain valid when distinct notices and hearing opportunities prevent prejudice from combined proceeding...
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.
Note: It is a system-generated summary and is for quick reference only.
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