Personal hearing requirements in GST adjudication were satisfied by prior opportunities and written submissions; appellate limitation received writ-pe...
Interactive flat panels meeting automatic data processing conditions are distinguished from monitors, while later classification clarifications apply ...
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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