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...
HC determined the cancellation of GST registration invalid due to procedural deficiencies. The show cause notice (SCN) merely cited Rule 21(b) of CGST Rules 2017 without specifying material violations, preventing adequate response from the registrant. Despite the registrant's explanation of bank-verified invoices, the assessing authority failed to provide reasoned consideration of the response. The authority's single-line cancellation order, lacking substantive examination of the reply, was deemed insufficient to justify registration cancellation. The court emphasized that mere citation of legal provisions without detailed violation particulars and failure to provide reasoned orders violates principles of natural justice. The petition was allowed, invalidating the registration cancellation.
HC determined the cancellation of GST registration invalid due to procedural deficiencies. The show cause notice (SCN) merely cited Rule 21(b) of CGST Rules 2017 without specifying material violations, preventing adequate response from the registrant. Despite the registrant's explanation of bank-verified invoices, the assessing authority failed to provide reasoned consideration of the response. The authority's single-line cancellation order, lacking substantive examination of the reply, was deemed insufficient to justify registration cancellation. The court emphasized that mere citation of legal provisions without detailed violation particulars and failure to provide reasoned orders violates principles of natural justice. The petition was allowed, invalidating the registration cancellation.
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