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Goods Transport Agency services via e commerce portals: consignment note creates custody and liability and enables exemption for unregistered recipien...
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Vague show-cause notices proposing GST registration cancellation, and orders rejecting revocation, were held arbitrary because they did not deal with the petitioner's explanation for temporary discontinuance of business and showed no application of mind. The Court reiterated that a notice seeking cancellation must contain adequate reasons to enable an effective reply, and that a mechanical order passed without discussing the assessee's case violates natural justice. The impugned notices and consequential orders were quashed, registration was restored, and the department was left free to initiate fresh proceedings on a properly reasoned notice after granting a hearing.
Vague show-cause notices proposing GST registration cancellation, and orders rejecting revocation, were held arbitrary because they did not deal with the petitioner's explanation for temporary discontinuance of business and showed no application of mind. The Court reiterated that a notice seeking cancellation must contain adequate reasons to enable an effective reply, and that a mechanical order passed without discussing the assessee's case violates natural justice. The impugned notices and consequential orders were quashed, registration was restored, and the department was left free to initiate fresh proceedings on a properly reasoned notice after granting a hearing.
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