Retention of seized property survives where recorded reasons support proceeds of crime, while stayed investigation periods are excluded from limitatio...
Specified income of Baddi Barotiwala Nalagarh Development Authority receives conditional tax exemption, retrospectively covering its designated assess...
Specified development authority income receives retrospective tax exemption, subject to non-commercial activity, unchanged income sources, and return-...
Unified Brand India framework introduces voluntary Trust Mark certification and funding support for export branding, packaging and global promotional ...
Origin Declaration authentication governs preferential tariff claims under India-UK CETA, requiring a validated reference number before import clearan...
Separate assessment orders for different years remain valid when distinct notices and hearing opportunities prevent prejudice from combined proceeding...
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.
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