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...
Defined public benefit can retain charitable character; registration renewal requires examining genuine activities and legal compliance, not surplus a...
Capital reduction is distinct from share buy-back, preventing buy-back tax; restructuring interest and related business deductions also survive scruti...
Cancellation of GST registration of petitioner - The petitioner contended that they were not served the notices and thus were unable to reply, resulting in ex-parte demands being raised against them. The High Court found merit in the petitioner's argument regarding the lack of access to the notices and set aside the impugned orders, remitting the matter for re-adjudication. The court emphasized the importance of providing opportunities for parties to be heard and directed the petitioner to file a reply within two weeks, with the matter to be re-adjudicated by the Proper Officer in accordance with the law.
Cancellation of GST registration of petitioner - The petitioner contended that they were not served the notices and thus were unable to reply, resulting in ex-parte demands being raised against them. The High Court found merit in the petitioner's argument regarding the lack of access to the notices and set aside the impugned orders, remitting the matter for re-adjudication. The court emphasized the importance of providing opportunities for parties to be heard and directed the petitioner to file a reply within two weeks, with the matter to be re-adjudicated by the Proper Officer in accordance with the law.
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