Imported analyser diagnostic cartridges treated as accessories with analyser system, not standalone diagnostic reagents; extended limitation and penal...
Steel-timber construction shuttering/formwork tariff classification dispute: essential character held steel, classified as shuttering under Heading 73...
Family-linked property purchases using fabricated loan agreements and benami-style arrangements held to be crime proceeds; attachment upheld, appeal d...
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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