Blocked input tax credit for resort construction remains unavailable; interest follows actual utilisation, while delayed payment attracts statutory pe...
Duplicate PAN allocation requires record verification and deactivation reasons before assessment-related transactions can be attributed to an assessee...
Faceless assessment safeguards require requested personal hearings and adequate final show-cause response time, failing which reassessment is required...
HC quashed the GST registration cancellation order dated 06.04.2021 issued by Asst Commissioner. The order lacked mandatory reasoning for cancellation, violating fundamental principles of administrative law and Art 14 of Constitution. Though petitioner's appeal was dismissed for limitation under s.107(4) UPGST Act, doctrine of merger was found inapplicable. Court emphasized that reasons constitute the essence of judicial and administrative orders, without which such orders cannot be legally sustained. The registration cancellation, being a severe action, required clear justification. The impugned order was set aside for lack of application of mind and absence of reasoning.
HC quashed the GST registration cancellation order dated 06.04.2021 issued by Asst Commissioner. The order lacked mandatory reasoning for cancellation, violating fundamental principles of administrative law and Art 14 of Constitution. Though petitioner's appeal was dismissed for limitation under s.107(4) UPGST Act, doctrine of merger was found inapplicable. Court emphasized that reasons constitute the essence of judicial and administrative orders, without which such orders cannot be legally sustained. The registration cancellation, being a severe action, required clear justification. The impugned order was set aside for lack of application of mind and absence of reasoning.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
