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 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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