Appointment of Registrars as adjudicating officers under Companies Act reallocates territorial jurisdiction and sets appeal route to Regional Director...
Composite supply of drilling services and site specific chemicals characterised as composite supply; prior advance rulings set aside, tax rate left op...
Cross country pipeline classification and ITC entitlement: pipelines outside factory treated as immovable, ITC disallowed under Section 17 restriction...
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 
TaxTMI 
of 4817 
Join Channel 
