Extended limitation fails without specific suppression allegations, while overseas employee secondment remains taxable as manpower supply within norma...
Time-share accommodation classification excludes Club or Association Service where purchasers receive contractual occupancy rights without genuine mem...
CENVAT credit for trading requires reversal, while taxable-service rental credit remains proportionately available and limitation issues await resolut...
Vicarious liability for dishonoured company cheques may extend to non-signatory directors where complaints contain foundational responsibility avermen...
The HC allowed the petition by way of remand, finding the retrospective cancellation of the petitioner's GST registration procedurally infirm. The court held the Proper Officer issued a show-cause notice alleging registration obtained by fraud but then relied on additional grounds and evidentiary materials not disclosed or afforded to the petitioner, and failed to consider the petitioner's submitted response. Those omissions breached principles of natural justice and rendered the impugned cancellation and the rejection of the revocation application unsustainable. The matter is remitted to the Assistant Commissioner, Central GST & CX (Respondent No.4) to reopen and decide the petitioner's application for revocation afresh after giving the petitioner full opportunity to meet all grounds and evidence.
The HC allowed the petition by way of remand, finding the retrospective cancellation of the petitioner's GST registration procedurally infirm. The court held the Proper Officer issued a show-cause notice alleging registration obtained by fraud but then relied on additional grounds and evidentiary materials not disclosed or afforded to the petitioner, and failed to consider the petitioner's submitted response. Those omissions breached principles of natural justice and rendered the impugned cancellation and the rejection of the revocation application unsustainable. The matter is remitted to the Assistant Commissioner, Central GST & CX (Respondent No.4) to reopen and decide the petitioner's application for revocation afresh after giving the petitioner full opportunity to meet all grounds and evidence.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4801
Join Channel
TaxTMI 
