Reassessment disclosure requirements permit stated reasons without revealing information sources, but prior-taxation claims require full examination b...
Independent assessment discretion and corroborated electronic evidence determine validity of on-money additions and undisclosed-consideration assessme...
Service of notice and contractual debt acknowledgment preserved insolvency admission against a corporate guarantor despite limitation and natural just...
Cancellation of GST registration under Section 29(2)(e) of the CGST/WBGST Act was set aside as the order lacked reasons, reflected non-application of mind, and violated natural justice. The notice of personal hearing was issued by one authority, but the impugned cancellation order was passed by another, breaching the settled rule that the authority who hears must decide. A post-decisional hearing was refused because it cannot cure an unreasoned, mindless final order. The matter was remanded with directions to grant a fresh hearing, consider the earlier reply to the show-cause notice, and pass a reasoned order in accordance with law - HC
Cancellation of GST registration under Section 29(2)(e) of the CGST/WBGST Act was set aside as the order lacked reasons, reflected non-application of mind, and violated natural justice. The notice of personal hearing was issued by one authority, but the impugned cancellation order was passed by another, breaching the settled rule that the authority who hears must decide. A post-decisional hearing was refused because it cannot cure an unreasoned, mindless final order. The matter was remanded with directions to grant a fresh hearing, consider the earlier reply to the show-cause notice, and pass a reasoned order in accordance with law - HC
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