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Liquidator appointment under Section 34 requires consideration of creditor recommendations, valid professional authorisation, and preservation of vali...
HC held that the Show Cause Notice (SCN) for retrospective GST registration cancellation was legally deficient due to lack of specific statutory provisions. Given the Director's medical exigency and absence of clear violation grounds, the GST registration cancellation was modified to be effective from 10th March, 2023. The petitioner, acknowledging cessation of business operations, did not contest the modified cancellation date. Petition was consequently disposed of with the court emphasizing the necessity for precise statutory references in administrative notices to ensure procedural fairness.
HC held that the Show Cause Notice (SCN) for retrospective GST registration cancellation was legally deficient due to lack of specific statutory provisions. Given the Director's medical exigency and absence of clear violation grounds, the GST registration cancellation was modified to be effective from 10th March, 2023. The petitioner, acknowledging cessation of business operations, did not contest the modified cancellation date. Petition was consequently disposed of with the court emphasizing the necessity for precise statutory references in administrative notices to ensure procedural fairness.
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