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Section 270AA penalty immunity requires identified statutory defaults and a hearing before rejection; reassessment disclosure may constitute under-rep...
In HC, the petition challenging cancellation of the petitioner's GST registration was dismissed insofar as the statutory appeal under Section 107 was rejected solely for delay in filing; the impugned order of cancellation remains operative. For ends of justice, the Court granted the petitioner an equitable opportunity to be heard and directed the departmental authority to issue a fresh show-cause notice to the petitioner by email or registered post, afford a personal hearing, and pass a reasoned order within eight weeks from issuance. The petition was disposed of accordingly, subject to compliance with the Court's directions.
In HC, the petition challenging cancellation of the petitioner's GST registration was dismissed insofar as the statutory appeal under Section 107 was rejected solely for delay in filing; the impugned order of cancellation remains operative. For ends of justice, the Court granted the petitioner an equitable opportunity to be heard and directed the departmental authority to issue a fresh show-cause notice to the petitioner by email or registered post, afford a personal hearing, and pass a reasoned order within eight weeks from issuance. The petition was disposed of accordingly, subject to compliance with the Court's directions.
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