Limitation period commencement and procedural inquiry rules: identity-based limitation upheld; complaints by authorised public servants need not attra...
Pre-trial bail granted where custodial period, documentary prosecution, and magistrate-triable offence favor release subject to surety and no witness ...
Allowability of Salary Exemptions: Form 16 entries can substantiate HRA and other salary exemptions, and home loan interest is deductible for a self-o...
Show-cause notices for cancellation of GST registration were found to breach the principles of natural justice by denying respondents an opportunity to reply and to present documents, and by omitting required physical verification procedures under the CGST Rules; those procedural defects vitiated the final orders and warranted quashing. The availability of an efficacious statutory appeal did not cure the denial of a hearing, and appellate remit powers were not treated as substituting for the Assessing Authority's mandatory compliance. The impugned notices and orders are set aside; fresh proceedings may be initiated only after strict compliance with the prescribed registration cancellation procedure.
Show-cause notices for cancellation of GST registration were found to breach the principles of natural justice by denying respondents an opportunity to reply and to present documents, and by omitting required physical verification procedures under the CGST Rules; those procedural defects vitiated the final orders and warranted quashing. The availability of an efficacious statutory appeal did not cure the denial of a hearing, and appellate remit powers were not treated as substituting for the Assessing Authority's mandatory compliance. The impugned notices and orders are set aside; fresh proceedings may be initiated only after strict compliance with the prescribed registration cancellation procedure.
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