Courier transshipment of imported goods via named carrier to air cargo stations renewed until 30.01.2026; exemption conditional, strict controls apply...
Insurer's investment gains and investment write-downs face Section 263 revision; enquiry upheld, Rule 5(b)(ii) lapse sustained, late corrigendum quash...
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.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4824 
Join Channel 
