Rectification of mistake remains limited to self-evident record errors, preventing merits review through miscellaneous applications and preserving fin...
Tender creditworthiness conditions may extend to de facto Promoter Directors, with post-participation challenges generally barred absent arbitrariness...
Corporate representation in PMLA summons proceedings permitted through an authorised signatory, subject to directors' continuing cooperation and atten...
Helicopter charter classification requires effective control analysis, while territorial performance, reasoned credit orders and wilful suppression de...
Specified fund definition expands PAN exemption eligibility for registered alternative investment funds and qualifying International Financial Service...
Tax exemption for specified legal-services authority income applies retrospectively, subject to non-commercial activity, unchanged income sources, and...
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The HC set aside the cancellation of petitioner's GST registration, finding the appellate authority had impermissibly traveled beyond the scope of the show cause notice. While the original cancellation was based on the business premises being closed, the appeal was dismissed due to an unexamined "red alert notice" that was never mentioned in prior proceedings. This constituted a violation of natural justice principles. The court noted the petitioner had already rectified the original issue by updating their business address, which was verified as operational during inspection. The HC revoked the registration cancellation and directed the petitioner to file GST returns within 30 days, emphasizing that authorities cannot exceed show cause notice parameters when canceling registrations.
The HC set aside the cancellation of petitioner's GST registration, finding the appellate authority had impermissibly traveled beyond the scope of the show cause notice. While the original cancellation was based on the business premises being closed, the appeal was dismissed due to an unexamined "red alert notice" that was never mentioned in prior proceedings. This constituted a violation of natural justice principles. The court noted the petitioner had already rectified the original issue by updating their business address, which was verified as operational during inspection. The HC revoked the registration cancellation and directed the petitioner to file GST returns within 30 days, emphasizing that authorities cannot exceed show cause notice parameters when canceling registrations.
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