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Transaction value and connected person treatment in excise valuation: proprietary concerns not inter connected undertakings, relief on valuation and c...
Appointment of Registrars as adjudicating officers under Companies Act reallocates territorial jurisdiction and sets appeal route to Regional Director...
Composite supply of drilling services and site specific chemicals characterised as composite supply; prior advance rulings set aside, tax rate left op...
Vagueness in a show-cause notice and failure to disclose material particulars violated natural justice: cancellation of GST registration must rest on objective satisfaction of jurisdictional facts and independent quasi-judicial reasoning, not on investigative dictation. A non-speaking order repeating investigative allegations without identifying tax periods, invoices, suppliers or quantification is invalid. Consequently the impugned notices and cancellation orders were set aside and the petitioner's registration restored; the authority may, if advised, issue a fresh detailed show-cause notice specifying precise allegations, periods, invoices, suppliers and quantification and afford a reasonable hearing.
Vagueness in a show-cause notice and failure to disclose material particulars violated natural justice: cancellation of GST registration must rest on objective satisfaction of jurisdictional facts and independent quasi-judicial reasoning, not on investigative dictation. A non-speaking order repeating investigative allegations without identifying tax periods, invoices, suppliers or quantification is invalid. Consequently the impugned notices and cancellation orders were set aside and the petitioner's registration restored; the authority may, if advised, issue a fresh detailed show-cause notice specifying precise allegations, periods, invoices, suppliers and quantification and afford a reasonable hearing.
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