Statutory transfer formalities invalidated alleged share and property transfers, while retrospective record manipulation constituted oppression and mi...
Provisional attachment of laundered funds and equivalent-value property sustained, with statutory protection limited to pension, gratuity and providen...
Insolvency moratorium does not shield company officers from cheque dishonour prosecution for liability arising before corporate insolvency proceedings...
Advance-ruling mechanism governs pending GST classification, exemption and taxability disputes, limiting writ review once the specialised forum functi...
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The High Court addressed the cancellation of GST registration due to failure to file returns for over six months u/s 29 of the GST Act. The court held that cancellation must be supported by reasons. The lack of reasons provided by the authority and the petitioner's subsequent payment of arrears led the court to deem the cancellation arbitrary and violative of the right to carry on business under Article 19(1)(g) of the Constitution. As a result, the court quashed the order canceling the registration, allowing the petitioner's petition.
The High Court addressed the cancellation of GST registration due to failure to file returns for over six months u/s 29 of the GST Act. The court held that cancellation must be supported by reasons. The lack of reasons provided by the authority and the petitioner's subsequent payment of arrears led the court to deem the cancellation arbitrary and violative of the right to carry on business under Article 19(1)(g) of the Constitution. As a result, the court quashed the order canceling the registration, allowing the petitioner's petition.
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