Transfer pricing and tax deductions upheld on established principles, while employee contributions and warranty provisions returned for fresh examinat...
Captive transfer pricing relies on industrial consumer tariffs, while genuine quotations can benchmark effluent treatment transfers under the Other Me...
Specific tariff classification for ophthalmic instruments and extended limitation principles determine the treatment of duty demands, confiscation, an...
Integrated golf function determines classification, placing launch monitors and simulators under other golf equipment rather than measuring instrument...
Public servant status under anti-corruption law extends to recognised stock exchange leadership; constitutional and sanction challenges do not succeed...
Acquiescence, homebuyer protection and clean-slate resolution principles prevent landowners from disrupting an integrated project through late termina...
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.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4811 
Join Channel 
