Personal hearing requirements in GST adjudication were satisfied by prior opportunities and written submissions; appellate limitation received writ-pe...
Interactive flat panels meeting automatic data processing conditions are distinguished from monitors, while later classification clarifications apply ...
The HC set aside the impugned order insofar as it retrospectively cancelled the petitioner's GST registration from 7 June 2024, holding that retrospective cancellation cannot be exercised mechanically and must be supported by reasons in the order. The court found the SCN did not raise retrospective cancellation and the order relied solely on the petitioner's alleged absence from the declared place of business-a fact reasonably controverted by the petitioner's reply and photographic evidence. The retrospective cancellation was therefore quashed and the matter remitted to the concerned Adjudicating Authority for fresh adjudication on merits after affording the petitioner an opportunity to be heard.
The HC set aside the impugned order insofar as it retrospectively cancelled the petitioner's GST registration from 7 June 2024, holding that retrospective cancellation cannot be exercised mechanically and must be supported by reasons in the order. The court found the SCN did not raise retrospective cancellation and the order relied solely on the petitioner's alleged absence from the declared place of business-a fact reasonably controverted by the petitioner's reply and photographic evidence. The retrospective cancellation was therefore quashed and the matter remitted to the concerned Adjudicating Authority for fresh adjudication on merits after affording the petitioner an opportunity to be heard.
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