Rectification of mistake remains limited to self-evident record errors, preventing merits review through miscellaneous applications and preserving fin...
Tender creditworthiness conditions may extend to de facto Promoter Directors, with post-participation challenges generally barred absent arbitrariness...
Corporate representation in PMLA summons proceedings permitted through an authorised signatory, subject to directors' continuing cooperation and atten...
Helicopter charter classification requires effective control analysis, while territorial performance, reasoned credit orders and wilful suppression de...
Specified fund definition expands PAN exemption eligibility for registered alternative investment funds and qualifying International Financial Service...
Tax exemption for specified legal-services authority income applies retrospectively, subject to non-commercial activity, unchanged income sources, and...
The court held that the show cause notice issued to the petitioner for cancellation of GST registration lacked specific reasons for alleged fraud, willful misstatement or suppression of facts. Consequently, the order canceling the petitioner's GST registration was set aside due to violation of principles of natural justice. The court directed the authority to provide all documents referred to in the show cause notice to the petitioner within ten days to protect the petitioner's interests, disposing of the petition.
The court held that the show cause notice issued to the petitioner for cancellation of GST registration lacked specific reasons for alleged fraud, willful misstatement or suppression of facts. Consequently, the order canceling the petitioner's GST registration was set aside due to violation of principles of natural justice. The court directed the authority to provide all documents referred to in the show cause notice to the petitioner within ten days to protect the petitioner's interests, disposing of the petition.
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