Transaction value rejection requires reliable corroboration; refundable VAT is excluded and temporary registration does not defeat new-vehicle exempti...
Appellate jurisdiction remains available where a wrist-worn gold ornament cannot conclusively be characterised as imported baggage at the preliminary ...
Written complaint requirement bars cognizance on police reports for securities offences, while unsupported breach of trust and cheating allegations fa...
The HC held that cancellation of registration without proper service of the show cause notice (SCN) violates the principles of natural justice. The petitioner was not required to monitor the GST portal for receipt of the SCN. Service must be effected through alternative, reliable means to ensure proper notice. Consequently, the impugned order dated February 11, 2025, canceling the petitioner's registration, was quashed and set aside. The petition was disposed of accordingly.
The HC held that cancellation of registration without proper service of the show cause notice (SCN) violates the principles of natural justice. The petitioner was not required to monitor the GST portal for receipt of the SCN. Service must be effected through alternative, reliable means to ensure proper notice. Consequently, the impugned order dated February 11, 2025, canceling the petitioner's registration, was quashed and set aside. The petition was disposed of accordingly.
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