Commercial vehicle depreciation, scientifically determined warranty provisions and exempt-income disallowances were resolved in favour of the taxpayer...
The High Court considered the maintainability of a petition challenging the cancellation of GST registration. Petitioner argued violation of natural justice and constitutional rights. Referring to WHIRLPOOL CORPORATION case, the court noted exceptions to the availability of alternative remedy. Show cause notice contained necessary details, rejecting petitioner's claim of violation of natural justice. While acknowledging alternative remedies, the court allowed the petitioner to challenge the order within a reasonable time. The writ petition was dismissed, granting the petitioner a chance to appeal u/s 30 of the GST Act.
The High Court considered the maintainability of a petition challenging the cancellation of GST registration. Petitioner argued violation of natural justice and constitutional rights. Referring to WHIRLPOOL CORPORATION case, the court noted exceptions to the availability of alternative remedy. Show cause notice contained necessary details, rejecting petitioner's claim of violation of natural justice. While acknowledging alternative remedies, the court allowed the petitioner to challenge the order within a reasonable time. The writ petition was dismissed, granting the petitioner a chance to appeal u/s 30 of the GST Act.
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