Assessment against deceased sole proprietor requires proceedings against the legal representative, rendering prior assessment and appellate orders inv...
Residential waste collection classification under SAC 999423 defeats composite-supply exemption where facilitating goods are not transferred to the lo...
Condonation of delay permits statutory appeal restoration where inadequate service explanation prevented consideration of reassessment and taxable-inc...
Cancellation Of GST registration retrospectively - Show Cause Notice issued without giving reasons of cancellation - The High court observed that the Show Cause Notice lacked clarity regarding the reason for cancellation and did not provide the petitioner with an opportunity to object to the retrospective cancellation. - The impugned order did not give reasons for cancellation and contained contradictory statements regarding the submission of replies. - Considering that the petitioner no longer seeks to continue business, the court modified the impugned order to cancel the registration from the date of the Show Cause Notice.
Cancellation Of GST registration retrospectively - Show Cause Notice issued without giving reasons of cancellation - The High court observed that the Show Cause Notice lacked clarity regarding the reason for cancellation and did not provide the petitioner with an opportunity to object to the retrospective cancellation. - The impugned order did not give reasons for cancellation and contained contradictory statements regarding the submission of replies. - Considering that the petitioner no longer seeks to continue business, the court modified the impugned order to cancel the registration from the date of the Show Cause Notice.
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