Permanent Establishment and Business Connection: foreign consultancy receipts not attributable where no fixed base or corporate veil piercing establis...
Limitation period commencement and procedural inquiry rules: identity-based limitation upheld; complaints by authorised public servants need not attra...
GST registration cancellation requires an adequate opportunity of hearing, not merely a formal chance to respond. The High Court found that the authority fixed a personal hearing before the 30-day reply period had expired and cancelled the registration the next day, which showed undue haste and breached natural justice. The cancellation order was set aside for want of a fair and reasoned decision. The show cause notice was revived, and the competent authority was directed to take the petitioner's reply, grant hearing, and pass a speaking order.
GST registration cancellation requires an adequate opportunity of hearing, not merely a formal chance to respond. The High Court found that the authority fixed a personal hearing before the 30-day reply period had expired and cancelled the registration the next day, which showed undue haste and breached natural justice. The cancellation order was set aside for want of a fair and reasoned decision. The show cause notice was revived, and the competent authority was directed to take the petitioner's reply, grant hearing, and pass a speaking order.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4824 
Join Channel 
