Nature-dependent electricity contracts receive new Ind AS accounting, hedge designation, transition and financial-statement disclosure requirements fr...
Alternative GST remedy permitted protective writ intervention for ex parte adjudication, preserving independent appellate review of input tax credit d...
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...
Defective SCN - The High court observed that the show cause notice lacked clarity regarding the grounds of alleged violation and did not contain essential details such as the name, designation, or signature of the issuing authority. - It noted that although the notice mentioned attached supporting documents, none were actually attached. - The court further highlighted that the Form GST REG 31 produced by the respondents did not serve as a proper show cause notice for cancellation of registration. - The court set aside both the show cause notice and Form GST REG 31, emphasizing that the respondents could issue a proper notice in accordance with the law if necessary.
Defective SCN - The High court observed that the show cause notice lacked clarity regarding the grounds of alleged violation and did not contain essential details such as the name, designation, or signature of the issuing authority. - It noted that although the notice mentioned attached supporting documents, none were actually attached. - The court further highlighted that the Form GST REG 31 produced by the respondents did not serve as a proper show cause notice for cancellation of registration. - The court set aside both the show cause notice and Form GST REG 31, emphasizing that the respondents could issue a proper notice in accordance with the law if necessary.
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