Enforcement of resolution-plan directions continues without a Supreme Court stay, preventing suspension of redistribution and escrowed-fund distributi...
Third-party ownership claims over attached property require Special Court adjudication where purchasers lack registered sale deeds and bona fides rema...
Pure-agent reimbursements in clearing and forwarding services are excluded from taxable value when qualifying third-party payments are properly record...
Customs relief for Strait of Hormuz maritime disruptions remains available, with existing conditions continuing unchanged through the extended validit...
Cancellation of GST registration of the petitioner - The High Court examined the discrepancy between the grounds cited in the show cause notice and those in the cancellation order. It found that the reasons for cancellation, invoking clause 29(2)(e) alleging fraud or misstatement, were not adequately communicated to the petitioner. Moreover, the contents of the crucial email relied upon were not disclosed to the petitioner, denying them the opportunity to refute the allegations. - The Court observed that the respondents' actions, such as scheduling a personal hearing before the petitioner had a chance to respond fully, indicated a lack of procedural fairness. This, coupled with the failure to provide essential documents and information to the petitioner, reinforced the perception of predetermined action. - Consequently, the Court set aside the cancellation order.
Cancellation of GST registration of the petitioner - The High Court examined the discrepancy between the grounds cited in the show cause notice and those in the cancellation order. It found that the reasons for cancellation, invoking clause 29(2)(e) alleging fraud or misstatement, were not adequately communicated to the petitioner. Moreover, the contents of the crucial email relied upon were not disclosed to the petitioner, denying them the opportunity to refute the allegations. - The Court observed that the respondents' actions, such as scheduling a personal hearing before the petitioner had a chance to respond fully, indicated a lack of procedural fairness. This, coupled with the failure to provide essential documents and information to the petitioner, reinforced the perception of predetermined action. - Consequently, the Court set aside the cancellation order.
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