Necessary-party requirements limit impleadment of independent entities, while deferred consideration does not create an appealable adverse determinati...
Food supplement classification requires common parlance and authoritative tests, preventing treatment as proprietary Ayurvedic medicines without suppo...
Specified regulatory authority income receives conditional tax exemption, subject to non-commercial activity, unchanged income character, and return f...
Tax exemption for regulatory authority income applies retrospectively, subject to non-commercial activity, unchanged income sources, and return-filing...
Input tax credit conditions remain constitutionally valid, with eligible recipient claims considered under GST circulars and retrospective filing dead...
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 4817 
Join Channel 
