Jurisdictional facts in certificate-of-origin discrepancies can support customs show-cause proceedings, leaving factual explanations for departmental ...
Market value for captive electricity consumption follows industrial consumer tariffs, supporting profit computation for the power generation deduction...
HC quashed GST registration cancellation order due to procedural irregularities. The court found that no proper notice was served to the petitioner and the verification report lacked substantive evidence to support registration cancellation. Critical procedural defects, including failure to provide adequate notice and absence of concrete material proving business non-operation, rendered the original administrative order unsustainable. The court directed reconsideration of the matter, effectively reinstating the petitioner's GST registration and emphasizing principles of natural justice in administrative proceedings.
HC quashed GST registration cancellation order due to procedural irregularities. The court found that no proper notice was served to the petitioner and the verification report lacked substantive evidence to support registration cancellation. Critical procedural defects, including failure to provide adequate notice and absence of concrete material proving business non-operation, rendered the original administrative order unsustainable. The court directed reconsideration of the matter, effectively reinstating the petitioner's GST registration and emphasizing principles of natural justice in administrative proceedings.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4805
Join Channel
TaxTMI 
