Mark-to-Market losses on principal-protected debentures are deductible as business expenditure when the obligation is crystallized under mercantile ac...
Deferred Payment of Customs Duty extended to Eligible Manufacturer Importers with electronic registration and ICEGATE authentication for conditional c...
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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.
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