Clean slate principle extinguishes uncrystallised operational claims and bars continuation of pending recovery and arbitral proceedings after plan app...
Works contract classification governs composite layout-development contracts where VAT-paid goods are transferred alongside construction and infrastru...
Specified income tax exemption for pollution control body remains conditional on non-commercial activity, unchanged income character, and return filin...
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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