Retrospective cancellation of charitable registration under section 12AB(4) was unsustainable; related-party benefit allegations did not prove nongenu...
Merger control notice and disclosure rules: Supreme Court limits penalties, rejects reopening of approved combination, and sets aside adverse findings...
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Improper service of a show cause notice and denial of personal hearing vitiated the adjudication and consequential recovery notice. The High Court found that the notice was not served at the registered address or registered e-mail ID reflected in the GST records, and the respondents could not show where it had been sent. Because an adverse order was passed without giving the petitioner an opportunity to be heard, the proceedings breached natural justice. The impugned adjudication order and recovery notice were quashed, and the matter was remitted for fresh notice, hearing, and a speaking order in accordance with law.
Improper service of a show cause notice and denial of personal hearing vitiated the adjudication and consequential recovery notice. The High Court found that the notice was not served at the registered address or registered e-mail ID reflected in the GST records, and the respondents could not show where it had been sent. Because an adverse order was passed without giving the petitioner an opportunity to be heard, the proceedings breached natural justice. The impugned adjudication order and recovery notice were quashed, and the matter was remitted for fresh notice, hearing, and a speaking order in accordance with law.
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