Pre-existing operational debt disputes require genuine evidence, while undirected running-account payments may be appropriated on a first-in-first-out...
Agency in CNG distribution makes outlet operators commission agents, rendering taxable Business Auxiliary Service rather than purchasing goods for res...
Composite inpatient healthcare supply may retain exemption despite MRP medicine billing, while separate taxable sale characterisation remains disputed...
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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