Administrative fraud classification suspension does not halt independent criminal investigation or warrant-based searches into alleged economic offenc...
Arrest safeguards and transit remand requirements invalidated detention following inter-State transfer without communicated grounds or magistrate auth...
Arrest safeguards require disclosed grounds, relative intimation and transit remand, while duplicate prosecution under the CGST framework is unsustain...
Document Identification Number defects can invalidate GST assessments, with delayed challenges entertained conditionally where patent irregularities e...
The HC held that the impugned order effectuating retrospective cancellation of the Petitioner's GST registration exceeded the scope of the show-cause notice and violated the audi alteram partem principle by failing to put the Petitioner on notice of retrospective de-registration. Consequently, the cancellation order was quashed insofar as it operated retrospectively, and the HC confined the effective date of cancellation to 31 December 2024, being the date of issuance of the show-cause notice. The petition was allowed and the Petitioner's registration is preserved up to that date, with liberty to contest any further proceedings in accordance with statutory procedure.
The HC held that the impugned order effectuating retrospective cancellation of the Petitioner's GST registration exceeded the scope of the show-cause notice and violated the audi alteram partem principle by failing to put the Petitioner on notice of retrospective de-registration. Consequently, the cancellation order was quashed insofar as it operated retrospectively, and the HC confined the effective date of cancellation to 31 December 2024, being the date of issuance of the show-cause notice. The petition was allowed and the Petitioner's registration is preserved up to that date, with liberty to contest any further proceedings in accordance with statutory procedure.
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