Change of corporate management after approved resolution plan - writ maintainable; property attachment not 'transfer' under PBPT; Section 32A protecti...
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De-notification of Customs Area and termination of Container Freight Station custodian and Customs Cargo Service Provider authority effective 07-01-20...
The text addresses cancellation of GST registration for alleged fraudulent input tax credit and the validity of a show cause notice. It holds that a notice referring only to statutory provisions without specifying transactions or factual basis fails to disclose reasons and cannot sustain cancellation; accordingly the defective notice and consequent cancellation were set aside. Simultaneously, on prima facie material of large scale fraud the authorities were authorised to issue a fresh show cause notice and complete time bound adjudication; an interim stay was continued for six weeks and registration must be restored if proceedings are not concluded for reasons not attributable to the registrant.
The text addresses cancellation of GST registration for alleged fraudulent input tax credit and the validity of a show cause notice. It holds that a notice referring only to statutory provisions without specifying transactions or factual basis fails to disclose reasons and cannot sustain cancellation; accordingly the defective notice and consequent cancellation were set aside. Simultaneously, on prima facie material of large scale fraud the authorities were authorised to issue a fresh show cause notice and complete time bound adjudication; an interim stay was continued for six weeks and registration must be restored if proceedings are not concluded for reasons not attributable to the registrant.
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