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 retrospectively - The High court observed that the Show Cause Notice and the impugned order lacked necessary details and reasoning for retrospective cancellation, rendering them unsustainable. - Section 29(2) of the Central Goods and Services Tax Act, 2017 was referenced, emphasizing that cancellation with retrospective effect should be based on objective criteria and not merely due to non-filing of returns. - Consequently, the impugned order dated 29.02.2024 was set aside, and the petitioner's GST registration was restored, with a directive to comply with necessary regulations.
Cancellation Of GST registration retrospectively - The High court observed that the Show Cause Notice and the impugned order lacked necessary details and reasoning for retrospective cancellation, rendering them unsustainable. - Section 29(2) of the Central Goods and Services Tax Act, 2017 was referenced, emphasizing that cancellation with retrospective effect should be based on objective criteria and not merely due to non-filing of returns. - Consequently, the impugned order dated 29.02.2024 was set aside, and the petitioner's GST registration was restored, with a directive to comply with necessary regulations.
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