Benami transaction and beneficial ownership: documentary and circumstantial evidence show payors were true beneficiaries, resulting in PBPTA consequen...
Denial of Preferential Treatment under SAFTA overturned where unchallenged Country of Origin certificate warranted exemption under Notification benefi...
Continuing offence of money-laundering: discharge set aside and proceedings reinstated where laundering continued after inclusion of predicate offence...
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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