Opportunity to respond to jurisdictional reports is mandatory before customs settlement duty enhancement; connected applications require consistent ad...
Specific customs headings for scaffolding components prevail over general classification, invalidating misclassification proceedings and enabling with...
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HC quashed the GST registration cancellation order dated 20.12.2023 due to procedural irregularities and lack of reasoned decision. The order was found arbitrary and in violation of natural justice principles. The court granted the petitioner one month to either submit a reply to the Show Cause Notice or furnish pending returns with full tax payment. The Proper Officer was directed to ensure compliance with statutory requirements and pass a speaking order with explicit reasoning when taking adverse actions. The impugned order was set aside, allowing the petitioner an opportunity to rectify procedural deficiencies.
HC quashed the GST registration cancellation order dated 20.12.2023 due to procedural irregularities and lack of reasoned decision. The order was found arbitrary and in violation of natural justice principles. The court granted the petitioner one month to either submit a reply to the Show Cause Notice or furnish pending returns with full tax payment. The Proper Officer was directed to ensure compliance with statutory requirements and pass a speaking order with explicit reasoning when taking adverse actions. The impugned order was set aside, allowing the petitioner an opportunity to rectify procedural deficiencies.
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