Opportunity to respond to jurisdictional reports is mandatory before customs settlement duty enhancement; connected applications require consistent ad...
Specific customs headings for scaffolding components prevail over general classification, invalidating misclassification proceedings and enabling with...
Retrospective cancellation of GST registration without assigning reasons violates principles of natural justice. The impugned order lacked reasoning for cancelling registration retrospectively from a particular date, having cascading effect on input tax credit. Mere allegation of non-existence was insufficient, as petitioner substantiated temporary suspension due to ill health. Abject failure to conduct enquiry or provide reasons for retrospective cancellation renders the order unsustainable. Authorities directed to restore petitioner's GST registration after setting aside the impugned show cause notices and cancellation orders.
Retrospective cancellation of GST registration without assigning reasons violates principles of natural justice. The impugned order lacked reasoning for cancelling registration retrospectively from a particular date, having cascading effect on input tax credit. Mere allegation of non-existence was insufficient, as petitioner substantiated temporary suspension due to ill health. Abject failure to conduct enquiry or provide reasons for retrospective cancellation renders the order unsustainable. Authorities directed to restore petitioner's GST registration after setting aside the impugned show cause notices and cancellation orders.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4805
Join Channel
TaxTMI 
