Bona fide disclosure requirements govern under-reporting penalties, and post-penalty immunity applications cannot secure available statutory protectio...
Certificate-of-origin verification procedure governs preferential customs benefits; denial without retroactive verification was set aside with consequ...
Disciplinary Committee jurisdiction and mandatory investigation requirements invalidated cancellation of an insolvency professional's registration and...
The HC dismissed the petition and directed that the petitioner's GST registration be cancelled with effect from 1 July 2020. The court found the sole ground for cancellation was continuous non-filing of returns for six months and noted proof of the proprietor's death by death certificate. The HC held that, because the show-cause notice did not allege retrospective cancellation, the impugned order could not operate retrospectively; accordingly retrospective cancellation was disallowed. In light of these findings, the HC ordered cancellation prospectively from 1 July 2020 and disposed of the petition.
The HC dismissed the petition and directed that the petitioner's GST registration be cancelled with effect from 1 July 2020. The court found the sole ground for cancellation was continuous non-filing of returns for six months and noted proof of the proprietor's death by death certificate. The HC held that, because the show-cause notice did not allege retrospective cancellation, the impugned order could not operate retrospectively; accordingly retrospective cancellation was disallowed. In light of these findings, the HC ordered cancellation prospectively from 1 July 2020 and disposed of the petition.
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