Captive power transfer pricing and non-resident export commission rules support deletion of adjustments and withholding disallowance in discussed proc...
Cooperative society deposits, member-interest TDS exemption and credit-facility deduction claims require verification through records and supporting e...
Customs jurisdiction over EPCG condition breaches survives export-obligation discharge certificates, requiring alleged fraud and misdeclaration to be ...
Contractual tolerance requires consideration; breach recoveries, qualifying public infrastructure services and road works escape service tax liability...
The HC quashed cancellation of the petitioner's GST registration and allowed the petition, holding the impugned quasi-judicial order unlawful for failure to disclose the adjudicating officer, failure to afford adequate notice and personal hearing, and consequent violation of principles of natural justice and the petitioner's Article 19(1)(g) liberty to carry on business. The Court found the adjudicatory order bereft of application of mind and thus arbitrary, failing the Article 14 test. Because the petitioner only learned of the cancellation belatedly and was not afforded any opportunity to be heard, the prior dismissal on limitation grounds could not sustain the cancellation; the impugned orders are set aside.
The HC quashed cancellation of the petitioner's GST registration and allowed the petition, holding the impugned quasi-judicial order unlawful for failure to disclose the adjudicating officer, failure to afford adequate notice and personal hearing, and consequent violation of principles of natural justice and the petitioner's Article 19(1)(g) liberty to carry on business. The Court found the adjudicatory order bereft of application of mind and thus arbitrary, failing the Article 14 test. Because the petitioner only learned of the cancellation belatedly and was not afforded any opportunity to be heard, the prior dismissal on limitation grounds could not sustain the cancellation; the impugned orders are set aside.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4805
Join Channel
TaxTMI 
