Specialized Investment Fund distribution now requires dedicated certification, while transitional recognition preserves existing qualified distributor...
Overlapping GST proceedings require Central and State authorities to designate one competent authority for coordinated adjudication of the same matter...
Composite healthcare supplies retain exemption when patient care is the contract's essential character, despite payment through an implementing agency...
The HC held that the retrospective cancellation of petitioner's GST registration was invalid due to procedural defects in the Show Cause Notice. The original SCN dated September 19, 2024, contained no disclosure of intent to cancel registration retrospectively, nor provided supporting reasons for such action. This failure to place the petitioner on prior notice violated principles of natural justice. The Court allowed the writ petition, modifying the impugned order to stipulate that the cancellation would take effect from the date of the SCN itself rather than retrospectively, thereby protecting the petitioner from backdated consequences while maintaining the validity of the cancellation from the notice date forward.
The HC held that the retrospective cancellation of petitioner's GST registration was invalid due to procedural defects in the Show Cause Notice. The original SCN dated September 19, 2024, contained no disclosure of intent to cancel registration retrospectively, nor provided supporting reasons for such action. This failure to place the petitioner on prior notice violated principles of natural justice. The Court allowed the writ petition, modifying the impugned order to stipulate that the cancellation would take effect from the date of the SCN itself rather than retrospectively, thereby protecting the petitioner from backdated consequences while maintaining the validity of the cancellation from the notice date forward.
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