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...
Cryptic show-cause notice and suspension of registration without assigning adequate reasons violates principles of natural justice. Authorities should not pass orders mechanically without providing basic reasons, depriving the aggrieved party of an effective opportunity to respond. The impugned show-cause notice dated 27.01.2024 and the order suspending registration are set aside due to lack of proper reasons. Respondents have liberty to proceed against the petitioner in accordance with law, but with proper reasoning and adherence to principles of natural justice.
Cryptic show-cause notice and suspension of registration without assigning adequate reasons violates principles of natural justice. Authorities should not pass orders mechanically without providing basic reasons, depriving the aggrieved party of an effective opportunity to respond. The impugned show-cause notice dated 27.01.2024 and the order suspending registration are set aside due to lack of proper reasons. Respondents have liberty to proceed against the petitioner in accordance with law, but with proper reasoning and adherence to principles of natural justice.
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