Arrest safeguards and transit remand requirements invalidated detention following inter-State transfer without communicated grounds or magistrate auth...
Arrest safeguards require disclosed grounds, relative intimation and transit remand, while duplicate prosecution under the CGST framework is unsustain...
Document Identification Number defects can invalidate GST assessments, with delayed challenges entertained conditionally where patent irregularities e...
Windmill commissioning evidence supported higher depreciation where grid connection and electricity generation proved operational use before the relev...
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.
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