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...
The order cancelling petitioner's registration was passed without assigning any reasons, violating court precedents mandating reasons as the heart and soul of judicial and administrative orders. The appeal's dismissal on limitation grounds does not attract the doctrine of merger given the circumstances. Citing previous judgments, the court emphasized providing notice and opportunity for revocation before cancellation to prevent business disruption when no dues remain. Consequently, the Assistant Commissioner's order dated 21.08.2023 cancelling petitioner's registration was quashed, and the petition was allowed.
The order cancelling petitioner's registration was passed without assigning any reasons, violating court precedents mandating reasons as the heart and soul of judicial and administrative orders. The appeal's dismissal on limitation grounds does not attract the doctrine of merger given the circumstances. Citing previous judgments, the court emphasized providing notice and opportunity for revocation before cancellation to prevent business disruption when no dues remain. Consequently, the Assistant Commissioner's order dated 21.08.2023 cancelling petitioner's registration was quashed, and the petition was allowed.
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