Search-assessment proviso jurisdiction, time-barred valuation reports, and denial of cross-examination vitiate valuation-based and confession-based ad...
Proceeds of crime: provisional attachment confirmed; equivalent value attachment and acquisition date fair market value upheld, Covid exclusion preser...
Effective service requirement: officers must explore alternative service modes beyond the GST portal and afford personal hearing; non-compliance voids...
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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