Independent show-cause notices remain separate proceedings, while customs adjudication challenges should ordinarily follow the statutory appellate rem...
Institutional incapacity in customs settlement proceedings excludes non-functional quorum periods from statutory disposal timelines, preventing automa...
Interactive touchscreen panels with integrated computing functions fall under automatic data-processing machines rather than display monitors for cust...
Ex parte injunction service requirements were substantially met, while civil recovery and SFIO investigation into provident fund defalcation continued...
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...
The Delhi High Court addressed a case involving the retrospective cancellation of GST registration of the petitioner. The court found that the cancellation lacked proper reasons and violated principles of natural justice as the petitioner was not given an opportunity to object. The Show Cause Notice (SCN) and the order did not provide sufficient details for the cancellation, rendering them unsustainable. However, since the petitioner no longer wished to continue the business, the SCN was not quashed. The court emphasized that a taxpayer's registration should not be retrospectively cancelled merely for non-filing of returns, unless intended consequences are warranted. The petition was disposed of accordingly.
The Delhi High Court addressed a case involving the retrospective cancellation of GST registration of the petitioner. The court found that the cancellation lacked proper reasons and violated principles of natural justice as the petitioner was not given an opportunity to object. The Show Cause Notice (SCN) and the order did not provide sufficient details for the cancellation, rendering them unsustainable. However, since the petitioner no longer wished to continue the business, the SCN was not quashed. The court emphasized that a taxpayer's registration should not be retrospectively cancelled merely for non-filing of returns, unless intended consequences are warranted. The petition was disposed of accordingly.
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