International transaction characterisation of domestic divestment of support services business rejected; transaction between resident associated enter...
Minimum Import Price restrictions for Black Pepper, Areca-nuts and Apples upheld; procedural laying failure not fatal, notifications to be placed befo...
Transaction value between related persons requires market-equivalent pricing; importer must prove declared value mirrors ordinary international trade ...
Classification of exported insecticides under export tariff affirmed; reclassification and related penalties set aside and MEIS scrip jurisdiction rec...
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.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4823 
Join Channel 
