Purposive interpretation of residential house exemption: unregistered purchase agreement alone does not defeat relief, but investment must be verified...
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The High Court quashed the impugned order canceling the...
High Court overturns cancellation of GST registration due to lack of fair process. Authorities failed to justify decision or allow sufficient time for response.
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The High Court quashed the impugned order canceling the petitioner's GST registration, citing violation of natural justice principles. The order and subsequent show cause notice failed to provide adequate justification for dropping the proceedings. The petitioner was given less than 24 hours to appear before authorities despite a mention of seven days. This lack of reasonable time for response and failure to consider the petitioner's reply led to the conclusion of natural justice violation. The court allowed the petition, setting aside the order.
The High Court quashed the impugned order canceling the petitioner's GST registration, citing violation of natural justice principles. The order and subsequent show cause notice failed to provide adequate justification for dropping the proceedings. The petitioner was given less than 24 hours to appear before authorities despite a mention of seven days. This lack of reasonable time for response and failure to consider the petitioner's reply led to the conclusion of natural justice violation. The court allowed the petition, setting aside the order.
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