Transaction value rejection requires reliable corroboration; refundable VAT is excluded and temporary registration does not defeat new-vehicle exempti...
Appellate jurisdiction remains available where a wrist-worn gold ornament cannot conclusively be characterised as imported baggage at the preliminary ...
Written complaint requirement bars cognizance on police reports for securities offences, while unsupported breach of trust and cheating allegations fa...
Risk-based postal import clearance standardises electronic assessment, document requests, duty realisation and delivery controls at Foreign Post Offic...
Customs Cargo Service Provider appointment extends custodianship to additional terminal land, subject to cargo-control, security and licence condition...
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The Delhi High Court considered the retrospective cancellation of GST registration of the petitioner. The court found that the Show Cause Notice (SCN) and the impugned order lacked details and reasons for the cancellation, violating principles of natural justice. The court referred to Section 29(2) of the Act, stating that registration cannot be cancelled retrospectively without proper justification. The cancellation must be based on objective criteria, not merely due to non-filing of returns. The court noted that both the petitioner and the respondent sought cancellation for different reasons. The petition was disposed of, emphasizing the need for proper justification before cancelling GST registration retrospectively.
The Delhi High Court considered the retrospective cancellation of GST registration of the petitioner. The court found that the Show Cause Notice (SCN) and the impugned order lacked details and reasons for the cancellation, violating principles of natural justice. The court referred to Section 29(2) of the Act, stating that registration cannot be cancelled retrospectively without proper justification. The cancellation must be based on objective criteria, not merely due to non-filing of returns. The court noted that both the petitioner and the respondent sought cancellation for different reasons. The petition was disposed of, emphasizing the need for proper justification before cancelling GST registration retrospectively.
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