Vicarious liability for dishonoured company cheques may extend to non-signatory directors where complaints contain foundational responsibility avermen...
Charitable registration turns on predominant purpose and genuine activities, while incidental fees and related-party rent require supporting adverse m...
MAT book-profit adjustments exclude disallowances for exempt-income expenditure and demerger expenditure unless expressly listed under the statutory c...
The HC ruled that retrospective cancellation of GST registration requires proper justification and adherence to natural justice principles. Following Riddhi Siddhi Enterprises precedent, the Court held that Section 29 of CGST Act allows retrospective cancellation only when deemed fit based on objective criteria, not mechanically. The authority's failure to provide reasons in the Show Cause Notice supporting retrospective cancellation and failure to give prior notice of such intent invalidated the action. The Court modified the impugned order, directing that cancellation would take effect from the SCN date (25 October 2021) rather than the retrospective date (23 October 2020) originally imposed.
The HC ruled that retrospective cancellation of GST registration requires proper justification and adherence to natural justice principles. Following Riddhi Siddhi Enterprises precedent, the Court held that Section 29 of CGST Act allows retrospective cancellation only when deemed fit based on objective criteria, not mechanically. The authority's failure to provide reasons in the Show Cause Notice supporting retrospective cancellation and failure to give prior notice of such intent invalidated the action. The Court modified the impugned order, directing that cancellation would take effect from the SCN date (25 October 2021) rather than the retrospective date (23 October 2020) originally imposed.
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