Commercial vehicle depreciation, scientifically determined warranty provisions and exempt-income disallowances were resolved in favour of the taxpayer...
Inherited property sale proceeds require capital-gains treatment where ownership is supported by evidence, not suspicion or unverified signature doubt...
Cross-examination of retracted statements is essential where foundational evidence supports a benami allegation and documented funding explanations re...
Capital-goods exemption covers plant-modernisation accessories, while the import restriction applies only to earlier capital-goods components and spar...
The impugned show cause notice (SCN) for cancellation of GST registration was cryptic and failed to clearly outline the reasons, thereby violating principles of natural justice. It did not specify the alleged fraud, statements wilfully misstated, or facts suppressed. A show cause notice must enable the noticee to respond to allegations before any adverse order. The subsequent cancellation order also lacked reasoning, merely referencing the deficient SCN, and retroactively cancelled registration without proposing such action in the SCN. Despite allegations of availing ITC from non-existent firms and wrongful ITC passing, these were absent from the SCN. The petitioner's reply was unavailable due to illness, substantiated by medical proof. Consequently, the cancellation order was passed in violation of natural justice principles and set aside, with directions to restore the petitioner's GST registration forthwith. The petition was allowed.
The impugned show cause notice (SCN) for cancellation of GST registration was cryptic and failed to clearly outline the reasons, thereby violating principles of natural justice. It did not specify the alleged fraud, statements wilfully misstated, or facts suppressed. A show cause notice must enable the noticee to respond to allegations before any adverse order. The subsequent cancellation order also lacked reasoning, merely referencing the deficient SCN, and retroactively cancelled registration without proposing such action in the SCN. Despite allegations of availing ITC from non-existent firms and wrongful ITC passing, these were absent from the SCN. The petitioner's reply was unavailable due to illness, substantiated by medical proof. Consequently, the cancellation order was passed in violation of natural justice principles and set aside, with directions to restore the petitioner's GST registration forthwith. The petition was allowed.
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