PMLA anticipatory bail requires satisfaction of twin conditions, while predicate-offence protection does not extend to independent money-laundering pr...
School-affiliation charges remain taxable where not directly connected with examinations, while extended limitation requires proof of deliberate tax e...
Concessional penalty for search-disclosed unreconciled jewellery applies where substantive disclosure conditions are met despite omission from origina...
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HC held that retrospective cancellation of petitioner's GST registration was unsustainable as the SCN did not propose cancellation with retrospective effect and lacked reasons justifying such retroactivity. Relying on settled law requiring clear notice and cogent reasons for retrospective cancellation, the Court found the cancellation order dated 17.08.2023 legally untenable. Consequently, the impugned appellate order dated 11.03.2025, which had dismissed petitioner's appeal as time-barred, was also set aside. The petitioner's GST registration was directed to be restored, and the writ petition was disposed of in these terms.
HC held that retrospective cancellation of petitioner's GST registration was unsustainable as the SCN did not propose cancellation with retrospective effect and lacked reasons justifying such retroactivity. Relying on settled law requiring clear notice and cogent reasons for retrospective cancellation, the Court found the cancellation order dated 17.08.2023 legally untenable. Consequently, the impugned appellate order dated 11.03.2025, which had dismissed petitioner's appeal as time-barred, was also set aside. The petitioner's GST registration was directed to be restored, and the writ petition was disposed of in these terms.
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