Necessary-party requirements limit impleadment of independent entities, while deferred consideration does not create an appealable adverse determinati...
Food supplement classification requires common parlance and authoritative tests, preventing treatment as proprietary Ayurvedic medicines without suppo...
Specified regulatory authority income receives conditional tax exemption, subject to non-commercial activity, unchanged income character, and return f...
Tax exemption for regulatory authority income applies retrospectively, subject to non-commercial activity, unchanged income sources, and return-filing...
Input tax credit conditions remain constitutionally valid, with eligible recipient claims considered under GST circulars and retrospective filing dead...
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This is a case involving the cancellation of a petitioner's GST registration by the respondent authorities. The court held that Section 16(2)(c) and Rule 86B of the GST Rules, which were relied upon for cancellation, lack statutory backing under the GST Act and are ultra vires. The cancellation of registration was deemed a disproportionate punishment, and the court found it arbitrary, unreasonable, and violative of Article 14 of the Constitution. The court set aside the impugned order canceling the petitioner's GST registration and directed the respondents to restore the registration forthwith. The court criticized the respondents for canceling the registration based on a prima facie investigation without completing the investigation. Overall, the court allowed the writ petition and provided relief to the petitioner against the cancellation of GST registration.
This is a case involving the cancellation of a petitioner's GST registration by the respondent authorities. The court held that Section 16(2)(c) and Rule 86B of the GST Rules, which were relied upon for cancellation, lack statutory backing under the GST Act and are ultra vires. The cancellation of registration was deemed a disproportionate punishment, and the court found it arbitrary, unreasonable, and violative of Article 14 of the Constitution. The court set aside the impugned order canceling the petitioner's GST registration and directed the respondents to restore the registration forthwith. The court criticized the respondents for canceling the registration based on a prima facie investigation without completing the investigation. Overall, the court allowed the writ petition and provided relief to the petitioner against the cancellation of GST registration.
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