Ratification of resignation acceptance validates separation retrospectively, while withdrawal may be refused through reasoned administrative discretio...
Nature-dependent electricity contracts receive new Ind AS accounting, hedge designation, transition and financial-statement disclosure requirements fr...
Alternative GST remedy permitted protective writ intervention for ex parte adjudication, preserving independent appellate review of input tax credit d...
Assessment against deceased sole proprietor requires proceedings against the legal representative, rendering prior assessment and appellate orders inv...
Residential waste collection classification under SAC 999423 defeats composite-supply exemption where facilitating goods are not transferred to the lo...
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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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