Current account treatment of overseas tournament services removed most FEMA findings, but excess EEFC remittance and delayed repatriation remained bre...
Modification of bail conditions remains available through inherent jurisdiction where onerous deposits undermine justice and cannot recover disputed d...
Merchant banker regulation consolidates registration, governance, capital, reporting, outsourcing and investor-protection requirements under an update...
The HC quashed the GST registration cancellation order and penalty imposed on the petitioner for non-filing of returns from April 2023 to February 2025. The court held that the administrative authority's rejection of the petitioner's delay condonation application violated principles of natural justice by failing to provide reasons or opportunity of hearing. Emphasizing that reasons constitute the heartbeat of every conclusion, the court ruled that orders without valid reasons are legally unsustainable and amount to denial of justice. The absence of reasoning renders administrative decisions arbitrary and subject to judicial review. The matter was remanded to the Appellate Authority with directions to conduct de-novo proceedings and pass a reasoned order after affording due hearing opportunity to the petitioner.
The HC quashed the GST registration cancellation order and penalty imposed on the petitioner for non-filing of returns from April 2023 to February 2025. The court held that the administrative authority's rejection of the petitioner's delay condonation application violated principles of natural justice by failing to provide reasons or opportunity of hearing. Emphasizing that reasons constitute the heartbeat of every conclusion, the court ruled that orders without valid reasons are legally unsustainable and amount to denial of justice. The absence of reasoning renders administrative decisions arbitrary and subject to judicial review. The matter was remanded to the Appellate Authority with directions to conduct de-novo proceedings and pass a reasoned order after affording due hearing opportunity to the petitioner.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4803
Join Channel
TaxTMI 
