Interactive flat panels meeting automatic data processing conditions are distinguished from monitors, while later classification clarifications apply ...
Statutory transfer formalities invalidated alleged share and property transfers, while retrospective record manipulation constituted oppression and mi...
Provisional attachment of laundered funds and equivalent-value property sustained, with statutory protection limited to pension, gratuity and providen...
Cancellation of GST registration with retrospective effect - SCN did not indicate reasons for cancelling registration ab initio - Violation of natural justice principles - Held: Impugned SCN did not propose adverse action of cancelling registration from date of grant. While proper officer can cancel registration with retrospective effect u/s 29(2) of CGST/DGST Act, such action cannot be arbitrary or whimsical and must be informed by cogent reasons. Impugned cancellation order passed in violation of natural justice and without reasons, liable to be set aside. However, cancellation order to be operative from date petitioner applied for cancellation of GST registration, not retrospectively from date of grant.
Cancellation of GST registration with retrospective effect - SCN did not indicate reasons for cancelling registration ab initio - Violation of natural justice principles - Held: Impugned SCN did not propose adverse action of cancelling registration from date of grant. While proper officer can cancel registration with retrospective effect u/s 29(2) of CGST/DGST Act, such action cannot be arbitrary or whimsical and must be informed by cogent reasons. Impugned cancellation order passed in violation of natural justice and without reasons, liable to be set aside. However, cancellation order to be operative from date petitioner applied for cancellation of GST registration, not retrospectively from date of grant.
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