Opportunity to respond to jurisdictional reports is mandatory before customs settlement duty enhancement; connected applications require consistent ad...
Specific customs headings for scaffolding components prevail over general classification, invalidating misclassification proceedings and enabling with...
Cancellation of GST registration was quashed because the order was non-speaking and failed to record reasons as required by FORM GST REG-19 and Rule 22. The High Court held that, although non-filing of returns may justify cancellation, the proper officer must still disclose the basis for forming the opinion to cancel registration; mere reference to the show cause notice and the effective date was insufficient. The assessee's failure to reply or appear did not excuse the duty to pass a reasoned order. The Court also held that the delayed approach to writ jurisdiction did not outweigh this defect. The matter was restored to the show cause stage for fresh decision in accordance with law.
Cancellation of GST registration was quashed because the order was non-speaking and failed to record reasons as required by FORM GST REG-19 and Rule 22. The High Court held that, although non-filing of returns may justify cancellation, the proper officer must still disclose the basis for forming the opinion to cancel registration; mere reference to the show cause notice and the effective date was insufficient. The assessee's failure to reply or appear did not excuse the duty to pass a reasoned order. The Court also held that the delayed approach to writ jurisdiction did not outweigh this defect. The matter was restored to the show cause stage for fresh decision in accordance with law.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4786
Join Channel
TaxTMI 
