Certificate-of-origin verification procedure governs preferential customs benefits; denial without retroactive verification was set aside with consequ...
Disciplinary Committee jurisdiction and mandatory investigation requirements invalidated cancellation of an insolvency professional's registration and...
Retention of seized property survives where recorded reasons support proceeds of crime, while stayed investigation periods are excluded from limitatio...
Specified income of Baddi Barotiwala Nalagarh Development Authority receives conditional tax exemption, retrospectively covering its designated assess...
Specified development authority income receives retrospective tax exemption, subject to non-commercial activity, unchanged income sources, and return-...
Unified Brand India framework introduces voluntary Trust Mark certification and funding support for export branding, packaging and global promotional ...
Origin Declaration authentication governs preferential tariff claims under India-UK CETA, requiring a validated reference number before import clearan...
Page of 4792
Press 'Enter' after typing page number.
981 to 1000 of 95836 Results
❮
❯
❯❯
0 / 200
Expand Note
Add to Folder
No Folders have been created
+
Are you sure you want to delete "My most important" ?
The Delhi High Court addressed the issue of the cancellation of GST registration of the petitioner with retrospective effect. The court found that the show cause notice (SCN) lacked specific reasons for rejection, violating principles of natural justice. The court noted that the SCN and the impugned order did not provide any details or reasons for the retrospective cancellation. The court referred to Section 29(2) of the Act, stating that registration cannot be cancelled with retrospective effect mechanically, but only if the proper officer deems it fit to do so. The court modified the impugned order, stating that the registration shall be treated as cancelled with effect from the date when the petitioner filed an application seeking cancellation. As the petitioner no longer sought to carry on business or maintain the registration, the petition was disposed of.
The Delhi High Court addressed the issue of the cancellation of GST registration of the petitioner with retrospective effect. The court found that the show cause notice (SCN) lacked specific reasons for rejection, violating principles of natural justice. The court noted that the SCN and the impugned order did not provide any details or reasons for the retrospective cancellation. The court referred to Section 29(2) of the Act, stating that registration cannot be cancelled with retrospective effect mechanically, but only if the proper officer deems it fit to do so. The court modified the impugned order, stating that the registration shall be treated as cancelled with effect from the date when the petitioner filed an application seeking cancellation. As the petitioner no longer sought to carry on business or maintain the registration, the petition was disposed of.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4792
Join Channel
TaxTMI 
