Administrative fraud classification suspension does not halt independent criminal investigation or warrant-based searches into alleged economic offenc...
Arrest safeguards and transit remand requirements invalidated detention following inter-State transfer without communicated grounds or magistrate auth...
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HC allowed the petition challenging GST registration cancellation, following precedent in Tvl. Suguna Cutpiece Center's case. The court held that petitioners must be provided an opportunity to rectify statutory return non-compliance and revive their GST registration, thereby preventing automatic cancellation. This approach aims to balance regulatory compliance with enabling taxpayers to correct procedural deficiencies and minimize potential revenue loss to the government. The petition was consequently disposed of with directions for potential registration revival.
HC allowed the petition challenging GST registration cancellation, following precedent in Tvl. Suguna Cutpiece Center's case. The court held that petitioners must be provided an opportunity to rectify statutory return non-compliance and revive their GST registration, thereby preventing automatic cancellation. This approach aims to balance regulatory compliance with enabling taxpayers to correct procedural deficiencies and minimize potential revenue loss to the government. The petition was consequently disposed of with directions for potential registration revival.
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