Retrospective cancellation of charitable registration under section 12AB(4) was unsustainable; related-party benefit allegations did not prove nongenu...
Merger control notice and disclosure rules: Supreme Court limits penalties, rejects reopening of approved combination, and sets aside adverse findings...
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The High Court considered a case involving the cancellation of GST registration due to a non-speaking order issued without providing supportive documents or adequate notice to the petitioners. Citing the importance of natural justice principles, the Court emphasized the need for an opportunity to be heard when civil consequences are likely. The Court found that the lack of material evidence provided to the petitioners along with the show cause notice rendered the subsequent order non-speaking and unjust. Drawing parallels to a previous case, the Court concluded that the petition should be allowed based on the violation of natural justice principles. The petition was granted in favor of the petitioners.
The High Court considered a case involving the cancellation of GST registration due to a non-speaking order issued without providing supportive documents or adequate notice to the petitioners. Citing the importance of natural justice principles, the Court emphasized the need for an opportunity to be heard when civil consequences are likely. The Court found that the lack of material evidence provided to the petitioners along with the show cause notice rendered the subsequent order non-speaking and unjust. Drawing parallels to a previous case, the Court concluded that the petition should be allowed based on the violation of natural justice principles. The petition was granted in favor of the petitioners.
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