Pre-existing operational debt disputes require genuine evidence, while undirected running-account payments may be appropriated on a first-in-first-out...
Agency in CNG distribution makes outlet operators commission agents, rendering taxable Business Auxiliary Service rather than purchasing goods for res...
Composite inpatient healthcare supply may retain exemption despite MRP medicine billing, while separate taxable sale characterisation remains disputed...
Rejection of the petitioner's application for revocation of the cancellation order of GST registration. The key points are: the show cause notice (SCN) did not propose retrospective cancellation, violating natural justice principles. Section 29(2) of the CGST/DGST Act empowers retrospective cancellation, but it must be based on cogent reasons, not whimsically or arbitrarily. The impugned cancellation order lacked reasoning for retrospective cancellation. The High Court directed restoring the petitioner's GST registration for 30 days to file returns, after which the proper officer may consider further action if necessary. The summary covers the legal issues, statutory provisions, and the court's directions concisely.
Rejection of the petitioner's application for revocation of the cancellation order of GST registration. The key points are: the show cause notice (SCN) did not propose retrospective cancellation, violating natural justice principles. Section 29(2) of the CGST/DGST Act empowers retrospective cancellation, but it must be based on cogent reasons, not whimsically or arbitrarily. The impugned cancellation order lacked reasoning for retrospective cancellation. The High Court directed restoring the petitioner's GST registration for 30 days to file returns, after which the proper officer may consider further action if necessary. The summary covers the legal issues, statutory provisions, and the court's directions concisely.
Note: It is a system-generated summary and is for quick reference only.
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