Mechanical approval under search assessment law vitiates assessments when sanction lacks application of mind; retrospective curative provision cannot ...
Foreign portfolio investment liberalisation extends listed equity access to all individual persons resident outside India, subject to limit monitoring...
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The High Court held that the cancellation of the petitioner's GST registration with retrospective effect was improper. The show cause notice (SCN) cited non-payment of tax, interest or penalty within three months as the reason, which is not a valid ground u/s 29 of the CGST Act for cancellation. The impugned order failed to reflect any reason for cancellation and indicated no amount payable by the petitioner. Furthermore, the order violated principles of natural justice as no date or time was mentioned for the personal hearing despite being called for in the SCN. Consequently, the petitioner was not afforded an opportunity to be heard. The High Court set aside the impugned order cancelling the petitioner's GST registration.
The High Court held that the cancellation of the petitioner's GST registration with retrospective effect was improper. The show cause notice (SCN) cited non-payment of tax, interest or penalty within three months as the reason, which is not a valid ground u/s 29 of the CGST Act for cancellation. The impugned order failed to reflect any reason for cancellation and indicated no amount payable by the petitioner. Furthermore, the order violated principles of natural justice as no date or time was mentioned for the personal hearing despite being called for in the SCN. Consequently, the petitioner was not afforded an opportunity to be heard. The High Court set aside the impugned order cancelling the petitioner's GST registration.
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