Extended limitation fails without specific suppression allegations, while overseas employee secondment remains taxable as manpower supply within norma...
Time-share accommodation classification excludes Club or Association Service where purchasers receive contractual occupancy rights without genuine mem...
CENVAT credit for trading requires reversal, while taxable-service rental credit remains proportionately available and limitation issues await resolut...
Vicarious liability for dishonoured company cheques may extend to non-signatory directors where complaints contain foundational responsibility avermen...
HC set aside petitioner's GST registration cancellation under Maharashtra Goods and Services Tax Act, 2017, allowing the writ petition despite availability of alternative remedy. The show cause notice was deemed vague and deficient for merely citing Section 29(2)(e) regarding fraud, willful misstatement or suppression of facts without specifying the alleged misconduct or providing hearing date/time details. Court held that noticee must be apprised of specific allegations to mount effective defense. While alternative statutory remedies generally preclude writ jurisdiction, HC recognized established exception for gross violations of natural justice principles. The defective notice constituted procedural unfairness in decision-making process, warranting judicial intervention regardless of available appellate mechanisms. Registration cancellation order quashed for violating audi alteram partem rule.
HC set aside petitioner's GST registration cancellation under Maharashtra Goods and Services Tax Act, 2017, allowing the writ petition despite availability of alternative remedy. The show cause notice was deemed vague and deficient for merely citing Section 29(2)(e) regarding fraud, willful misstatement or suppression of facts without specifying the alleged misconduct or providing hearing date/time details. Court held that noticee must be apprised of specific allegations to mount effective defense. While alternative statutory remedies generally preclude writ jurisdiction, HC recognized established exception for gross violations of natural justice principles. The defective notice constituted procedural unfairness in decision-making process, warranting judicial intervention regardless of available appellate mechanisms. Registration cancellation order quashed for violating audi alteram partem rule.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4801
Join Channel
TaxTMI 
