Customs relief for Strait of Hormuz maritime disruptions remains available, with existing conditions continuing unchanged through the extended validit...
Commercial vehicle depreciation, scientifically determined warranty provisions and exempt-income disallowances were resolved in favour of the taxpayer...
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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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