Clean slate principle extinguishes uncrystallised operational claims and bars continuation of pending recovery and arbitral proceedings after plan app...
Works contract classification governs composite layout-development contracts where VAT-paid goods are transferred alongside construction and infrastru...
Specified income tax exemption for pollution control body remains conditional on non-commercial activity, unchanged income character, and return filin...
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.
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.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4805
Join Channel
TaxTMI 
