Clean slate principle extinguishes uncrystallised operational claims and bars continuation of pending recovery and arbitral proceedings after plan app...
Works contract classification governs composite layout-development contracts where VAT-paid goods are transferred alongside construction and infrastru...
Specified income tax exemption for pollution control body remains conditional on non-commercial activity, unchanged income character, and return filin...
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.
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