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Aggregation under TNMM prevents selective testing of intra-group services without comparable uncontrolled transactions, while appellate additional cla...
Protective assessment cannot duplicate identical receipts under competing characterisations; remote services did not establish a taxable permanent est...
Current account treatment of overseas tournament services removed most FEMA findings, but excess EEFC remittance and delayed repatriation remained bre...
Modification of bail conditions remains available through inherent jurisdiction where onerous deposits undermine justice and cannot recover disputed d...
Merchant banker regulation consolidates registration, governance, capital, reporting, outsourcing and investor-protection requirements under an update...
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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