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...
SCN does not clearly reflect reasons for proposed cancellation of petitioner's GST registration, violating principles of natural justice. Show cause notice must specify allegations with necessary details to elicit meaningful response. Without details, noticee remains clueless about case to be met. Impugned order lacks reasoning for cancellation except referring to impugned SCN, violating natural justice. Impugned SCN and order set aside, petitioner's GST registration directed to be restored forthwith, petition disposed of.
SCN does not clearly reflect reasons for proposed cancellation of petitioner's GST registration, violating principles of natural justice. Show cause notice must specify allegations with necessary details to elicit meaningful response. Without details, noticee remains clueless about case to be met. Impugned order lacks reasoning for cancellation except referring to impugned SCN, violating natural justice. Impugned SCN and order set aside, petitioner's GST registration directed to be restored forthwith, petition disposed of.
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