Limitation period commencement and procedural inquiry rules: identity-based limitation upheld; complaints by authorised public servants need not attra...
Pre-trial bail granted where custodial period, documentary prosecution, and magistrate-triable offence favor release subject to surety and no witness ...
Allowability of Salary Exemptions: Form 16 entries can substantiate HRA and other salary exemptions, and home loan interest is deductible for a self-o...
Retrospective cancellation of GST registration is permissible only if the taxpayer is specifically put on notice that such retrospective action is proposed and is given the statutory minimum time to respond. Here, the original show cause notice did not propose retrospective cancellation, and the later communication introducing that proposal did not comply with Rule 22 of the CGST Rules because no seven working days were allowed from service of notice. The same-day retrospective cancellation was therefore contrary to Rule 22 and violative of fair procedure. The HC set aside the cancellation order, while leaving the authorities free to begin fresh proceedings in accordance with law.
Retrospective cancellation of GST registration is permissible only if the taxpayer is specifically put on notice that such retrospective action is proposed and is given the statutory minimum time to respond. Here, the original show cause notice did not propose retrospective cancellation, and the later communication introducing that proposal did not comply with Rule 22 of the CGST Rules because no seven working days were allowed from service of notice. The same-day retrospective cancellation was therefore contrary to Rule 22 and violative of fair procedure. The HC set aside the cancellation order, while leaving the authorities free to begin fresh proceedings in accordance with law.
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