Maintainability of a Section 7 insolvency petition against a financial service provider denied; appeal dismissed for non maintainability and complex d...
Provisional attachment under Prevention of Money Laundering Act requires exhaustion of statutory remedies; impugned order set aside, appeal to tribuna...
Restoration of property under Prevention of Money Laundering Act after attachment dispute rendered academic; possession directed to successful resolut...
Goods Transport Agency services via e commerce portals: consignment note creates custody and liability and enables exemption for unregistered recipien...
Retrospective cancellation of GST registration cannot be exercised mechanically; a show cause notice must specifically propose retrospective cancellation and disclose the material relied upon, and any cancellation order must record reasons and evidence of application of mind. A cryptic or non speaking order based on grounds not disclosed in the notice and without supply of supporting documents is unsustainable; the impugned cancellation was set aside but authorities may proceed afresh after serving proper notice and affording an opportunity of hearing. The High Court also held writ jurisdiction available despite an alternate remedy in the circumstances.
Retrospective cancellation of GST registration cannot be exercised mechanically; a show cause notice must specifically propose retrospective cancellation and disclose the material relied upon, and any cancellation order must record reasons and evidence of application of mind. A cryptic or non speaking order based on grounds not disclosed in the notice and without supply of supporting documents is unsustainable; the impugned cancellation was set aside but authorities may proceed afresh after serving proper notice and affording an opportunity of hearing. The High Court also held writ jurisdiction available despite an alternate remedy in the circumstances.
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