Interactive flat panels meeting automatic data processing conditions are distinguished from monitors, while later classification clarifications apply ...
Statutory transfer formalities invalidated alleged share and property transfers, while retrospective record manipulation constituted oppression and mi...
Provisional attachment of laundered funds and equivalent-value property sustained, with statutory protection limited to pension, gratuity and providen...
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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