Mutual fund maturity rules require proper rollover, redemption, disclosure, and due diligence; investor gains cannot excuse regulatory breaches or pen...
Threshold exemption excludes exempt services, while stamp-paper purchases avoid reverse charge; consequential service tax penalties were also set asid...
Employee conflict disclosures and investment restrictions expand with new recusal duties, post-employment limits, and compliance reporting requirement...
Failure to file returns for a continuous period of six months...
GST registration cancelled retrospectively without reasons, violating natural justice. Cancellation order set aside. Proper officer's power not arbitrary.
Contents
Summary
Note
Bookmark
Share
✓ Copied successfully !
Print
Print Options
For full text, please login
Login to TaxTMI
Verification Pending
The Email Id has not been verified. Click on the link we have sent on
Failure to file returns for a continuous period of six months led to cancellation of GST registration. Cancellation order did not specify reasons for retrospective cancellation from registration date, violating principles of natural justice. Proper officer's power to cancel registration from a date cannot be arbitrary, must be informed by reason. Impugned order set aside, matter remanded to Appellate Authority to decide afresh on merits after providing opportunity of hearing, uninfluenced by delay question.
Failure to file returns for a continuous period of six months led to cancellation of GST registration. Cancellation order did not specify reasons for retrospective cancellation from registration date, violating principles of natural justice. Proper officer's power to cancel registration from a date cannot be arbitrary, must be informed by reason. Impugned order set aside, matter remanded to Appellate Authority to decide afresh on merits after providing opportunity of hearing, uninfluenced by delay question.
Note: It is a system-generated summary and is for quick reference only.