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 quashed the cancellation of GST registration and rejection of revocation application, finding that respondents failed to provide valid justification for the cancellation. The court noted that the original cancellation order improperly imposed retrospective effect from August 3, 2017, despite no such indication in the original Show Cause Notice. Furthermore, the rejection of the revocation application without granting the petitioner a hearing violated Section 30 of the CGST Act and principles of natural justice. The court set aside the impugned SCN, order-in-appeal, original cancellation order, and the order rejecting the revocation application.
The HC quashed the cancellation of GST registration and rejection of revocation application, finding that respondents failed to provide valid justification for the cancellation. The court noted that the original cancellation order improperly imposed retrospective effect from August 3, 2017, despite no such indication in the original Show Cause Notice. Furthermore, the rejection of the revocation application without granting the petitioner a hearing violated Section 30 of the CGST Act and principles of natural justice. The court set aside the impugned SCN, order-in-appeal, original cancellation order, and the order rejecting the revocation application.
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