Food supplement classification requires common parlance and authoritative tests, preventing treatment as proprietary Ayurvedic medicines without suppo...
Specified regulatory authority income receives conditional tax exemption, subject to non-commercial activity, unchanged income character, and return f...
Tax exemption for regulatory authority income applies retrospectively, subject to non-commercial activity, unchanged income sources, and return-filing...
Input tax credit conditions remain constitutionally valid, with eligible recipient claims considered under GST circulars and retrospective filing dead...
Bogus donation receipts justified commission income assessment and defeated political-party tax exemption for inaccurate accounts and reporting failur...
The High Court held that the show cause notice (SCN) issued for cancellation of the petitioner's Goods and Services Tax (GST) registration was vague and violated principles of natural justice. The SCN did not specify the date or time for personal hearing, nor did it provide proper reasons for the proposed cancellation, such as details of the alleged fraud, willful misstatement, or suppression of facts. Additionally, the SCN proposed retrospective cancellation without mentioning the same. The court emphasized that the purpose of an SCN is to enable the noticee to respond to allegations, and denying this opportunity violates natural justice. Consequently, the impugned order canceling the petitioner's GST registration was set aside as unreasoned and in violation of natural justice principles. The respondents were directed to restore the petitioner's GST registration immediately, though fresh proceedings for statutory violations or recovery of dues were permitted.
The High Court held that the show cause notice (SCN) issued for cancellation of the petitioner's Goods and Services Tax (GST) registration was vague and violated principles of natural justice. The SCN did not specify the date or time for personal hearing, nor did it provide proper reasons for the proposed cancellation, such as details of the alleged fraud, willful misstatement, or suppression of facts. Additionally, the SCN proposed retrospective cancellation without mentioning the same. The court emphasized that the purpose of an SCN is to enable the noticee to respond to allegations, and denying this opportunity violates natural justice. Consequently, the impugned order canceling the petitioner's GST registration was set aside as unreasoned and in violation of natural justice principles. The respondents were directed to restore the petitioner's GST registration immediately, though fresh proceedings for statutory violations or recovery of dues were permitted.
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