Online bond platforms may offer overseas-regulated products and tax-specific bonds subject to disclosures, compliance safeguards and revised complianc...
Corporate guarantee valuation permits actual ascertainable commission while barring retroactive application and extended-period penalties for bona fid...
Proper-officer jurisdiction under UPGST penalty provisions upheld; participation on merits prevents bypassing the statutory appellate remedy through w...
Transitioned CENVAT credit may validly satisfy mandatory pre-deposit requirements for legacy service tax appeals through Electronic Credit Ledger debi...
Building-plan sanction charges require statutory authority; unauthorised fees and GST were quashed, while labour cess must follow prescribed collectio...
Pure-agent exclusion fails where hotel booking facilitators receive third-party services themselves, making entire customer consideration taxable as r...
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.
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