Bona fide disclosure requirements govern under-reporting penalties, and post-penalty immunity applications cannot secure available statutory protectio...
Certificate-of-origin verification procedure governs preferential customs benefits; denial without retroactive verification was set aside with consequ...
Disciplinary Committee jurisdiction and mandatory investigation requirements invalidated cancellation of an insolvency professional's registration and...
Retention of seized property survives where recorded reasons support proceeds of crime, while stayed investigation periods are excluded from limitatio...
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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