Personal hearing requirements in GST adjudication were satisfied by prior opportunities and written submissions; appellate limitation received writ-pe...
Interactive flat panels meeting automatic data processing conditions are distinguished from monitors, while later classification clarifications apply ...
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HC adjudicated a GST registration cancellation dispute, finding that while the petitioner initially failed to comply with statutory filing requirements under section 29(2)(c), subsequent remedial actions were significant. The court recognized the petitioner's voluntary compliance by paying outstanding GST, interest, and penalties, and demonstrating willingness to adhere to regulatory mandates. Consequently, the HC quashed the show cause notice and cancellation order, effectively reinstating the petitioner's registration, thereby balancing procedural compliance with principles of natural justice and providing an opportunity for rectification.
HC adjudicated a GST registration cancellation dispute, finding that while the petitioner initially failed to comply with statutory filing requirements under section 29(2)(c), subsequent remedial actions were significant. The court recognized the petitioner's voluntary compliance by paying outstanding GST, interest, and penalties, and demonstrating willingness to adhere to regulatory mandates. Consequently, the HC quashed the show cause notice and cancellation order, effectively reinstating the petitioner's registration, thereby balancing procedural compliance with principles of natural justice and providing an opportunity for rectification.
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