Tax determination against deceased proprietor invalid where no notice to legal representative; appeal rejected without addressing jurisdictional defec...
Revocation of GST registration and permission to file blocked returns; conditional defreezing of bank accounts after security and instalment applicati...
Right to access seized electronic evidence: impugned adjudication treated as additional show cause notice, remand for fresh hearing and return of mate...
Revisability of return invalidation communications under tax procedure affirmed, impugned non revisional finding quashed and matter remitted for fresh...
GST registration cancellation was set aside because the petitioner was in judicial custody during the period for replying to the show cause notice and attending personal hearing, and that custody was not disputed. The HC held that the petitioner could not effectively respond or be heard, so the cancellation order was passed in breach of natural justice. The revocation rejection was also unsustainable because it gave no reasons on that plea. The registration was directed to be restored, and the matter remitted to the stage of reply to the show cause notice, with liberty to the authorities to proceed afresh in accordance with law.
GST registration cancellation was set aside because the petitioner was in judicial custody during the period for replying to the show cause notice and attending personal hearing, and that custody was not disputed. The HC held that the petitioner could not effectively respond or be heard, so the cancellation order was passed in breach of natural justice. The revocation rejection was also unsustainable because it gave no reasons on that plea. The registration was directed to be restored, and the matter remitted to the stage of reply to the show cause notice, with liberty to the authorities to proceed afresh in accordance with law.
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