Ratification of resignation acceptance validates separation retrospectively, while withdrawal may be refused through reasoned administrative discretio...
Nature-dependent electricity contracts receive new Ind AS accounting, hedge designation, transition and financial-statement disclosure requirements fr...
Alternative GST remedy permitted protective writ intervention for ex parte adjudication, preserving independent appellate review of input tax credit d...
Assessment against deceased sole proprietor requires proceedings against the legal representative, rendering prior assessment and appellate orders inv...
Residential waste collection classification under SAC 999423 defeats composite-supply exemption where facilitating goods are not transferred to the lo...
Condonation of delay permits statutory appeal restoration where inadequate service explanation prevented consideration of reassessment and taxable-inc...
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Violation of principles of natural justice - Show cause notice did not disclose reasons for cancellation of petitioner's GST registration. Mere disclosure of reasons does not satisfy Rule 25 of GST Rules regarding physical verification of business premises. Respondents did not notify petitioners about attempt to identify petitioner's place of business. Postal endorsement alone cannot establish non-existence of company. Procedure adopted by respondents may not strictly follow rules but cannot be deemed illegal, especially when petitioners are unwilling for further inspection, raising presumption of withholding information. Petitioners not entitled to relief under Article 226, petition dismissed.
Violation of principles of natural justice - Show cause notice did not disclose reasons for cancellation of petitioner's GST registration. Mere disclosure of reasons does not satisfy Rule 25 of GST Rules regarding physical verification of business premises. Respondents did not notify petitioners about attempt to identify petitioner's place of business. Postal endorsement alone cannot establish non-existence of company. Procedure adopted by respondents may not strictly follow rules but cannot be deemed illegal, especially when petitioners are unwilling for further inspection, raising presumption of withholding information. Petitioners not entitled to relief under Article 226, petition dismissed.
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