Fair-rent assessment requires consideration of lease terms, valuation principles and prevailing market rent; the certificate was quashed for fresh rev...
Document Identification Number compliance is satisfied when electronically communicated orders are promptly authenticated through a correctly identifi...
HC held that cancellation of petitioner's GST registration was invalid due to procedural defects and non-application of mind. The initial SCN lacked essential details including name, designation, and signature of the issuing authority. The rejection of revocation application was mechanical, without proper reasoning. Court emphasized that GST registration cancellation, being a drastic measure affecting business operations, requires thorough consideration and cogent reasons. The SCN, cancellation order, and revocation rejection order were set aside as unsustainable. Court restored petitioner's GST registration, noting that such cancellations cannot be executed in a casual manner and must follow principles of natural justice.
HC held that cancellation of petitioner's GST registration was invalid due to procedural defects and non-application of mind. The initial SCN lacked essential details including name, designation, and signature of the issuing authority. The rejection of revocation application was mechanical, without proper reasoning. Court emphasized that GST registration cancellation, being a drastic measure affecting business operations, requires thorough consideration and cogent reasons. The SCN, cancellation order, and revocation rejection order were set aside as unsustainable. Court restored petitioner's GST registration, noting that such cancellations cannot be executed in a casual manner and must follow principles of natural justice.
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