TaxTMI Login
Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Highlights
of of All Highlights
Note
Bookmark
Share
Don't have an account? Register Here
of The HC held the retrospective cancellation of the Petitioner's GST registration invalid because the impugned cancellation order dated 14 Nov 2020 bore no signature or digital signature as mandated by Rule 26(3) CGST Rules and the Respondents failed to discharge the onus of proving compliance; principles of natural justice were thereby infringed. The court found no evidence or sworn statement of a signed/digitally signed order, rejected inferential contentions, and declared the unsigned order to be no order in law until properly signed. Consequentially, the Appellate Authority's 28 Feb 2025 dismissal on limitation grounds shall not survive. Appeal disposed.
TaxTMI 
TaxTMI 
