Form 26AS evidence requires successor-entity accounting verification after business transfer, while invoice-supported related-party advertising expend...
Money-laundering judgment timing requires awaiting the scheduled-offence decision despite continuation of the underlying trial where outcomes directly...
Accredited investor eligibility expands through securities-market exposure, while alternative investment fund disputes require prescribed resolution a...
Customs Assessment Portal centralises classification and valuation guidance to support consistent, transparent and informed compliance across stakehol...
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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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