Cooperative society deposits, member-interest TDS exemption and credit-facility deduction claims require verification through records and supporting e...
Customs jurisdiction over EPCG condition breaches survives export-obligation discharge certificates, requiring alleged fraud and misdeclaration to be ...
Contractual tolerance requires consideration; breach recoveries, qualifying public infrastructure services and road works escape service tax liability...
Personal hearing requirements in GST adjudication were satisfied by prior opportunities and written submissions; appellate limitation received writ-pe...
HC allowed the petition challenging GST registration cancellation, finding the impugned order non-compliant with procedural requirements. The order was deemed arbitrary and passed without due application of mind, violating principles of natural justice. Specifically, the cancellation order failed to provide a speaking order with substantive reasoning as mandated under CGST Act and Rules, despite the petitioner's non-response to show cause notice. The court held that absence of reasoned explanation renders the administrative action invalid, thereby quashing the registration cancellation order.
HC allowed the petition challenging GST registration cancellation, finding the impugned order non-compliant with procedural requirements. The order was deemed arbitrary and passed without due application of mind, violating principles of natural justice. Specifically, the cancellation order failed to provide a speaking order with substantive reasoning as mandated under CGST Act and Rules, despite the petitioner's non-response to show cause notice. The court held that absence of reasoned explanation renders the administrative action invalid, thereby quashing the registration cancellation order.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4805
Join Channel
TaxTMI 
