Retention of seized property survives where recorded reasons support proceeds of crime, while stayed investigation periods are excluded from limitatio...
Specified income of Baddi Barotiwala Nalagarh Development Authority receives conditional tax exemption, retrospectively covering its designated assess...
Specified development authority income receives retrospective tax exemption, subject to non-commercial activity, unchanged income sources, and return-...
Unified Brand India framework introduces voluntary Trust Mark certification and funding support for export branding, packaging and global promotional ...
Origin Declaration authentication governs preferential tariff claims under India-UK CETA, requiring a validated reference number before import clearan...
Separate assessment orders for different years remain valid when distinct notices and hearing opportunities prevent prejudice from combined proceeding...
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.
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