Unlawful outward remittances via Hawala using proforma invoices and electronic records proved; documents admitted, directors penalised, penalties redu...
Attachment of equivalent-value properties as proceeds of crime upheld; preventive attachment order and confirmation sustained; no independent ED reinv...
Broker trading-system "technical glitch" redefinition and narrowed incident-reporting regime for large IBT/STWT brokers requiring 2-hr notice and 14-w...
HC set aside the impugned order cancelling the GST registration of A and allowed the writ petition. The Court held that the cancellation order was a non-speaking order, as the proper officer rejected A's explanation merely stating it was "not satisfactory" without disclosing any reasons, violating fundamental principles of natural justice and procedural law. Recognizing that cancellation of GST registration has severe consequences, including inability to issue tax invoices or avail/pass on ITC, the HC found the action unsustainable in law. The matter was remitted, and the HC directed that its order, along with a copy of the petition, be communicated to the Commissioner, Commercial Tax, U.P., within one week.
HC set aside the impugned order cancelling the GST registration of A and allowed the writ petition. The Court held that the cancellation order was a non-speaking order, as the proper officer rejected A's explanation merely stating it was "not satisfactory" without disclosing any reasons, violating fundamental principles of natural justice and procedural law. Recognizing that cancellation of GST registration has severe consequences, including inability to issue tax invoices or avail/pass on ITC, the HC found the action unsustainable in law. The matter was remitted, and the HC directed that its order, along with a copy of the petition, be communicated to the Commissioner, Commercial Tax, U.P., within one week.
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