Ratification of resignation acceptance validates separation retrospectively, while withdrawal may be refused through reasoned administrative discretio...
Nature-dependent electricity contracts receive new Ind AS accounting, hedge designation, transition and financial-statement disclosure requirements fr...
Alternative GST remedy permitted protective writ intervention for ex parte adjudication, preserving independent appellate review of input tax credit d...
Assessment against deceased sole proprietor requires proceedings against the legal representative, rendering prior assessment and appellate orders inv...
Residential waste collection classification under SAC 999423 defeats composite-supply exemption where facilitating goods are not transferred to the lo...
Condonation of delay permits statutory appeal restoration where inadequate service explanation prevented consideration of reassessment and taxable-inc...
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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.
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