Admissibility of electronic evidence bars undervaluation demands where printouts, retracted statements and no cross-examination leave the case unprove...
Limitation in oppression and mismanagement proceedings: prior knowledge of removal and dilution barred the challenge, with valuation directions upheld...
Insolvency professional agency governance rules amended to add nominee directors, tighten independent director eligibility, and regulate managing dire...
HC held that cancellation of GST registration could not stand where the show cause notice alleged only that the principal place of business was not found during a field visit, but the cancellation order relied on the different ground that no business was being conducted from the declared place of business. Because the decisive allegation was absent from the notice and the recorded reason was not traceable to the statutory grounds under Section 29 of the GST Act, the authority's conclusion was found to suffer from non-application of mind and to violate Article 14. The cancellation order and the consequential appellate order were quashed, with liberty to pass a fresh order in accordance with law.
HC held that cancellation of GST registration could not stand where the show cause notice alleged only that the principal place of business was not found during a field visit, but the cancellation order relied on the different ground that no business was being conducted from the declared place of business. Because the decisive allegation was absent from the notice and the recorded reason was not traceable to the statutory grounds under Section 29 of the GST Act, the authority's conclusion was found to suffer from non-application of mind and to violate Article 14. The cancellation order and the consequential appellate order were quashed, with liberty to pass a fresh order in accordance with law.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4805
Join Channel
TaxTMI 
