Minimum alternate tax exclusions for pre-amendment banking companies and expatriate Indian branch salaries remain outside head office expenditure limi...
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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.
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