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...
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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 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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