Retrospective cancellation of charitable registration under section 12AB(4) was unsustainable; related-party benefit allegations did not prove nongenu...
Merger control notice and disclosure rules: Supreme Court limits penalties, rejects reopening of approved combination, and sets aside adverse findings...
HC allowed the writ petition challenging GST registration cancellation. The show-cause notice was found vague and defective, violating principles of natural justice by failing to provide a meaningful opportunity to respond. The cancellation order dated 17.04.2025 was deemed mechanically passed without proper application of mind, thus rendering it invalid. The court emphasized that a show-cause notice must provide a fair opportunity for the affected party to effectively rebut allegations and demonstrate innocence, which was absent in this case. The retrospective cancellation without substantive reasoning was consequently set aside.
HC allowed the writ petition challenging GST registration cancellation. The show-cause notice was found vague and defective, violating principles of natural justice by failing to provide a meaningful opportunity to respond. The cancellation order dated 17.04.2025 was deemed mechanically passed without proper application of mind, thus rendering it invalid. The court emphasized that a show-cause notice must provide a fair opportunity for the affected party to effectively rebut allegations and demonstrate innocence, which was absent in this case. The retrospective cancellation without substantive reasoning was consequently set aside.
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