Invoice-based recovery claims remain time-barred despite separate winding-up proceedings, absent valid acknowledgment or part-payment of the disputed ...
Extended limitation fails without specific suppression allegations, while overseas employee secondment remains taxable as manpower supply within norma...
Time-share accommodation classification excludes Club or Association Service where purchasers receive contractual occupancy rights without genuine mem...
CENVAT credit for trading requires reversal, while taxable-service rental credit remains proportionately available and limitation issues await resolut...
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HC invalidated retrospective GST registration cancellation due to procedural deficiencies in the show cause notice (SCN). The notice failed to indicate any intention of retrospective cancellation or provide supporting reasons, violating principles of natural justice. The Court determined that the absence of prior notice regarding retrospective action and lack of justification rendered the cancellation order legally unsustainable. Consequently, the Court modified the cancellation to take effect prospectively from the SCN date (28 March 2023) rather than retrospectively. The ruling emphasizes the requirement for proper disclosure and reasoning in administrative orders affecting taxpayer rights under GST framework.
HC invalidated retrospective GST registration cancellation due to procedural deficiencies in the show cause notice (SCN). The notice failed to indicate any intention of retrospective cancellation or provide supporting reasons, violating principles of natural justice. The Court determined that the absence of prior notice regarding retrospective action and lack of justification rendered the cancellation order legally unsustainable. Consequently, the Court modified the cancellation to take effect prospectively from the SCN date (28 March 2023) rather than retrospectively. The ruling emphasizes the requirement for proper disclosure and reasoning in administrative orders affecting taxpayer rights under GST framework.
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