Reassessment under s.148A held valid; s.69 additions totaling Rs.7,00,000 deleted after acceptable contemporaneous explanations for property investmen...
Adjudication set aside; Rule 9 valuation based on internet engineer report quashed for Rule 3(4) non-compliance; Section 138B cross-examination requir...
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.
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