Works contract classification governs composite layout-development contracts where VAT-paid goods are transferred alongside construction and infrastru...
Specified income tax exemption for pollution control body remains conditional on non-commercial activity, unchanged income character, and return filin...
Jurisdictional facts in certificate-of-origin discrepancies can support customs show-cause proceedings, leaving factual explanations for departmental ...
Cancellation of GST registration ab initio with retrospective effect from 01.07.2017 violated principles of natural justice as Show Cause Notice (SCN) did not specify any reason or provision allegedly violated by petitioner. SCN failed to propose cancellation with retrospective effect. SCN bereft of reasons, failing to meet standards required for a show cause notice to enable meaningful response. Order dated 16.06.2020 cancelling petitioner's GST registration lacked reasons, merely referring to SCN and non-existent reply. Order directed to take effect from SCN date 29.05.2020, not ab initio.
Cancellation of GST registration ab initio with retrospective effect from 01.07.2017 violated principles of natural justice as Show Cause Notice (SCN) did not specify any reason or provision allegedly violated by petitioner. SCN failed to propose cancellation with retrospective effect. SCN bereft of reasons, failing to meet standards required for a show cause notice to enable meaningful response. Order dated 16.06.2020 cancelling petitioner's GST registration lacked reasons, merely referring to SCN and non-existent reply. Order directed to take effect from SCN date 29.05.2020, not ab initio.
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