Limitation period commencement and procedural inquiry rules: identity-based limitation upheld; complaints by authorised public servants need not attra...
Pre-trial bail granted where custodial period, documentary prosecution, and magistrate-triable offence favor release subject to surety and no witness ...
Page of 4817
Press 'Enter' after typing page number.
5861 to 5880 of 96333 Results
❮
❯
❯❯
0 / 200
Expand Note
Add to Folder
No Folders have been created
+
Are you sure you want to delete "My most important" ?
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 
TaxTMI 
of 4817 
Join Channel 
