Tax determination against deceased proprietor invalid where no notice to legal representative; appeal rejected without addressing jurisdictional defec...
Revocation of GST registration and permission to file blocked returns; conditional defreezing of bank accounts after security and instalment applicati...
Right to access seized electronic evidence: impugned adjudication treated as additional show cause notice, remand for fresh hearing and return of mate...
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The article explains that the procedural code and 'specified violation' concept in Section 12AB(4) were introduced by the Finance Act, 2022 effective 01.04.2022 and therefore cannot be applied retrospectively; the Principal Commissioner lacked jurisdiction to cancel registration under the amended provision for years before its commencement. Show cause notices and cancellation actions grounded on the post 2022 provision as applied to earlier years are non est and arbitrary, leading to quashing of retrospective cancellation and restoration of the entity's registration.
The article explains that the procedural code and 'specified violation' concept in Section 12AB(4) were introduced by the Finance Act, 2022 effective 01.04.2022 and therefore cannot be applied retrospectively; the Principal Commissioner lacked jurisdiction to cancel registration under the amended provision for years before its commencement. Show cause notices and cancellation actions grounded on the post 2022 provision as applied to earlier years are non est and arbitrary, leading to quashing of retrospective cancellation and restoration of the entity's registration.
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