Institutional incapacity in customs settlement proceedings excludes non-functional quorum periods from statutory disposal timelines, preventing automa...
Interactive touchscreen panels with integrated computing functions fall under automatic data-processing machines rather than display monitors for cust...
Ex parte injunction service requirements were substantially met, while civil recovery and SFIO investigation into provident fund defalcation continued...
Enforcement of resolution-plan directions continues without a Supreme Court stay, preventing suspension of redistribution and escrowed-fund distributi...
Third-party ownership claims over attached property require Special Court adjudication where purchasers lack registered sale deeds and bona fides rema...
Pure-agent reimbursements in clearing and forwarding services are excluded from taxable value when qualifying third-party payments are properly record...
Customs relief for Strait of Hormuz maritime disruptions remains available, with existing conditions continuing unchanged through the extended validit...
Retrospective cancellation of GST registration was challenged due to lack of adequate reasons provided for cancellation and violation of principles of natural justice. The High Court, relying on Riddhi Siddhi Enterprises case, held that authorities failed to assign even rudimentary reasons for retroactive cancellation, rendering the order unsustainable. Additionally, the original show cause notice did not indicate intention for retrospective cancellation. Consequently, the impugned order was quashed to the extent of retrospective effect from 12 November 2019. The cancellation was allowed prospectively from 09 September 2022, the date of show cause notice issuance, upholding principles of natural justice.
Retrospective cancellation of GST registration was challenged due to lack of adequate reasons provided for cancellation and violation of principles of natural justice. The High Court, relying on Riddhi Siddhi Enterprises case, held that authorities failed to assign even rudimentary reasons for retroactive cancellation, rendering the order unsustainable. Additionally, the original show cause notice did not indicate intention for retrospective cancellation. Consequently, the impugned order was quashed to the extent of retrospective effect from 12 November 2019. The cancellation was allowed prospectively from 09 September 2022, the date of show cause notice issuance, upholding principles of natural justice.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4805
Join Channel
TaxTMI 
