Rectification of mistake remains limited to self-evident record errors, preventing merits review through miscellaneous applications and preserving fin...
Tender creditworthiness conditions may extend to de facto Promoter Directors, with post-participation challenges generally barred absent arbitrariness...
Corporate representation in PMLA summons proceedings permitted through an authorised signatory, subject to directors' continuing cooperation and atten...
Helicopter charter classification requires effective control analysis, while territorial performance, reasoned credit orders and wilful suppression de...
Specified fund definition expands PAN exemption eligibility for registered alternative investment funds and qualifying International Financial Service...
Tax exemption for specified legal-services authority income applies retrospectively, subject to non-commercial activity, unchanged income sources, and...
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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