Origin Declaration authentication governs preferential tariff claims under India-UK CETA, requiring a validated reference number before import clearan...
Separate assessment orders for different years remain valid when distinct notices and hearing opportunities prevent prejudice from combined proceeding...
Defined public benefit can retain charitable character; registration renewal requires examining genuine activities and legal compliance, not surplus a...
Capital reduction is distinct from share buy-back, preventing buy-back tax; restructuring interest and related business deductions also survive scruti...
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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