Revisability of return invalidation communications under tax procedure affirmed, impugned non revisional finding quashed and matter remitted for fresh...
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...
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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