Habeas corpus challenge to arrest safeguards remains maintainable, but substantial compliance with reasons-to-believe requirement defeats the petition...
Cancellation of GST registration of the petitioner with retrospective effect - The High court observed that cancellation with retrospective effect should be based on objective criteria and not merely due to non-filing of returns. - The consequences of retrospective cancellation, such as denial of input tax credit to customers, were considered. - Both the petitioner and the department sought cancellation of GST registration, albeit for different reasons. - The impugned order was modified, and the registration was treated as cancelled from the date of the show cause notice, i.e., 11.07.2023.
Cancellation of GST registration of the petitioner with retrospective effect - The High court observed that cancellation with retrospective effect should be based on objective criteria and not merely due to non-filing of returns. - The consequences of retrospective cancellation, such as denial of input tax credit to customers, were considered. - Both the petitioner and the department sought cancellation of GST registration, albeit for different reasons. - The impugned order was modified, and the registration was treated as cancelled from the date of the show cause notice, i.e., 11.07.2023.
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