Blocked input tax credit for resort construction remains unavailable; interest follows actual utilisation, while delayed payment attracts statutory pe...
Duplicate PAN allocation requires record verification and deactivation reasons before assessment-related transactions can be attributed to an assessee...
Faceless assessment safeguards require requested personal hearings and adequate final show-cause response time, failing which reassessment is required...
The HC set aside the cancellation of the petitioner's registration, finding that the impugned order lacked application of mind and did not assign reasons, thereby violating principles of natural justice. The cancellation was not in accordance with the prescribed grounds under Section 29 of the GST Act. The petitioner's revocation application was wrongly rejected for non-submission of a reply to the show cause notice, and the subsequent appeal was dismissed without reasons. The court held that the doctrine of merger does not apply where the cancellation order is unreasoned. The limitation ground cited in rejecting the appeal was also found untenable. Consequently, the petition was allowed, reinstating the petitioner's registration.
The HC set aside the cancellation of the petitioner's registration, finding that the impugned order lacked application of mind and did not assign reasons, thereby violating principles of natural justice. The cancellation was not in accordance with the prescribed grounds under Section 29 of the GST Act. The petitioner's revocation application was wrongly rejected for non-submission of a reply to the show cause notice, and the subsequent appeal was dismissed without reasons. The court held that the doctrine of merger does not apply where the cancellation order is unreasoned. The limitation ground cited in rejecting the appeal was also found untenable. Consequently, the petition was allowed, reinstating the petitioner's registration.
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