Transferable duty credit scrips validity and bona fide transferee entitlement to exemption upheld where scrips were subsisting at import, appeals allo...
Classification of knocked down motor vehicle component imports: Notification benefit denied because items are standalone non kit parts requiring subst...
Reassessment against a deceased assessee: procedural defect mandates fresh reassessment; nonresponsive petitioner may be treated as legal representati...
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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