Liquidator appointment under Section 34 requires consideration of creditor recommendations, valid professional authorisation, and preservation of vali...
Income-tax exemption for specified regulatory fees and government grants applies subject to non-commercial activity and continuing compliance conditio...
Digital accessibility audit and remediation deadlines extended, while all other disability-compliance obligations for regulated entities remain unchan...
The HC held that the cancellation of the petitioner's GST registration violated principles of natural justice, as the SCN was devoid of reasons and the Adjudicating Authority failed to consider the petitioner's timely replies and supporting documents. The HC found the orders of the Adjudicating Authority to be mechanical, templated, computer-generated and passed without application of mind, and characterised the approach as cavalier and negligent. The HC further held that the Appellate Authority's order, which ignored the material on record, was equally erroneous. Consequently, the HC set aside the appellate order dated 30.04.2025, the cancellation order dated 26.11.2024, and the revocation rejection dated 08.01.2025, and directed restoration of the petitioner's GST registration, disposing of the petition.
The HC held that the cancellation of the petitioner's GST registration violated principles of natural justice, as the SCN was devoid of reasons and the Adjudicating Authority failed to consider the petitioner's timely replies and supporting documents. The HC found the orders of the Adjudicating Authority to be mechanical, templated, computer-generated and passed without application of mind, and characterised the approach as cavalier and negligent. The HC further held that the Appellate Authority's order, which ignored the material on record, was equally erroneous. Consequently, the HC set aside the appellate order dated 30.04.2025, the cancellation order dated 26.11.2024, and the revocation rejection dated 08.01.2025, and directed restoration of the petitioner's GST registration, disposing of the petition.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4786
Join Channel
TaxTMI 
