Commitment proceedings gain extended timelines, structured defect refiling, and automatic resumption of inquiry after the adjusted completion period e...
Centralised assessment transfer becomes unwarranted once the searched person's assessment is complete, requiring restoration to the appropriate charge...
Co-operative deduction eligibility excludes refund and commercial-bank interest, while qualifying co-operative investments require entity-wise verific...
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The HC held that while writ petitions under Article 226 are ordinarily not maintainable if statutory remedy is available, exceptions exist for violation of natural justice principles. Failure to grant personal hearing to the petitioner before cancellation of CGST registration violated Section 75(4) of the GST Act and natural justice. Consequently, the impugned order cancelling petitioner's registration was set aside by the HC.
The HC held that while writ petitions under Article 226 are ordinarily not maintainable if statutory remedy is available, exceptions exist for violation of natural justice principles. Failure to grant personal hearing to the petitioner before cancellation of CGST registration violated Section 75(4) of the GST Act and natural justice. Consequently, the impugned order cancelling petitioner's registration was set aside by the HC.
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