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Specified income of Baddi Barotiwala Nalagarh Development Authority receives conditional tax exemption, retrospectively covering its designated assess...
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Separate assessment orders for different years remain valid when distinct notices and hearing opportunities prevent prejudice from combined proceeding...
The High Court granted relief to the petitioner regarding the cancellation of GST registration due to non-submission of reply to the show cause notice (SCN). The court held that non-submission of reply to the SCN cannot be the sole ground for cancellation of registration. The impugned order cancelling the petitioner's registration did not provide any reason other than the failure to respond to the SCN. Consequently, the court allowed the petition, entitling the petitioner to the same relief granted in the case of Technosum India Pvt. Ltd. Lucknow Vs. Union of India, where the court ruled that the non-submission of reply to the SCN cannot justify cancellation of registration.
The High Court granted relief to the petitioner regarding the cancellation of GST registration due to non-submission of reply to the show cause notice (SCN). The court held that non-submission of reply to the SCN cannot be the sole ground for cancellation of registration. The impugned order cancelling the petitioner's registration did not provide any reason other than the failure to respond to the SCN. Consequently, the court allowed the petition, entitling the petitioner to the same relief granted in the case of Technosum India Pvt. Ltd. Lucknow Vs. Union of India, where the court ruled that the non-submission of reply to the SCN cannot justify cancellation of registration.
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