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...
Receipt of immovable property requires actual possession or enjoyment; redevelopment allotments exchanged for tenancy rights fall outside deemed incom...
Section 80P deduction covers Souharda credit societies, including qualifying surplus-deposit interest, subject to member KYC verification for cash dep...
HC allowed the writ petition challenging retrospective GST registration cancellation. The court found a violation of natural justice principles due to absence of reasons in the Show Cause Notice (SCN) and lack of prior notice. The retrospective cancellation from 01 April 2022 was quashed, and the GST registration cancellation was modified to take effect from the SCN date of 16 May 2024. The order was set aside based on procedural impropriety, ensuring the petitioner's right to fair hearing and due process.
HC allowed the writ petition challenging retrospective GST registration cancellation. The court found a violation of natural justice principles due to absence of reasons in the Show Cause Notice (SCN) and lack of prior notice. The retrospective cancellation from 01 April 2022 was quashed, and the GST registration cancellation was modified to take effect from the SCN date of 16 May 2024. The order was set aside based on procedural impropriety, ensuring the petitioner's right to fair hearing and due process.
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