Classification of imported salvaged shaft pieces as ship parts confirmed, reassessment time-barred and appeal allowed restoring original classificatio...
Scope of intermediary status for data hosting services: tribunal finds provider not intermediary, services exported and not taxable, limited remand on...
CENVAT credit availability after omission of Rule 12B in textiles confirmed; late addendum to SCN introducing new grounds held time-barred and invalid...
Export of Wheat Flour and related products subject to online allocation, eligibility criteria, non-transferable six-month authorisations and reporting...
Cancellation of GST registration carries civil consequences and cannot be validly ordered without affording the registrant an opportunity of being heard; failure to comply with the proviso to the cancellation provision renders the cancellation void ab initio, and the authority must follow prescribed procedure. Revocation powers under the law exist and must be exercised in accordance with Section 30 and Rule 23; where there are no outstanding tax liabilities and the authority declined revocation contrary to those provisions, the registrant is entitled to restoration of GST registration. The writ petition was allowed and registration was ordered restored.
Cancellation of GST registration carries civil consequences and cannot be validly ordered without affording the registrant an opportunity of being heard; failure to comply with the proviso to the cancellation provision renders the cancellation void ab initio, and the authority must follow prescribed procedure. Revocation powers under the law exist and must be exercised in accordance with Section 30 and Rule 23; where there are no outstanding tax liabilities and the authority declined revocation contrary to those provisions, the registrant is entitled to restoration of GST registration. The writ petition was allowed and registration was ordered restored.
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