Section 54 construction relief survives pre-transfer commencement when completion occurs within the statutory period, excluding ineligible spouse-owne...
Fraud classification show-cause notices founded on inconclusive forensic audit material cannot sustain action, permitting fresh proceedings on conclus...
Appellate enhancement limits protect against new income sources, while documented credits and prior-year investments resist unexplained-income additio...
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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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