Specialized Investment Fund distribution now requires dedicated certification, while transitional recognition preserves existing qualified distributor...
Overlapping GST proceedings require Central and State authorities to designate one competent authority for coordinated adjudication of the same matter...
Composite healthcare supplies retain exemption when patient care is the contract's essential character, despite payment through an implementing agency...
HC nullified the GST registration cancellation order due to procedural irregularities. The order was found non-speaking and passed without proper application of mind, violating principles of natural justice. The Proper Officer failed to record specific reasons for cancellation, which is mandatory under GST regulations. Cancellation would impose adverse civil consequences on the petitioner without justification. The impugned order was consequently set aside, emphasizing the requirement of a reasoned, fair administrative process in tax registration cancellations. The court underscored that statutory authorities must provide transparent rationale when taking actions affecting an individual's business rights.
HC nullified the GST registration cancellation order due to procedural irregularities. The order was found non-speaking and passed without proper application of mind, violating principles of natural justice. The Proper Officer failed to record specific reasons for cancellation, which is mandatory under GST regulations. Cancellation would impose adverse civil consequences on the petitioner without justification. The impugned order was consequently set aside, emphasizing the requirement of a reasoned, fair administrative process in tax registration cancellations. The court underscored that statutory authorities must provide transparent rationale when taking actions affecting an individual's business rights.
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