Pre-enactment land-sale agreements escape stamp-duty value substitution where substantial banking-channel consideration was received before Section 43...
Customs valuation and classification require comparable evidence and assessment of imported goods in their actual condition, invalidating related pena...
Retrospective cancellation of GST registration must be supported by specific contingencies, and both the show cause notice and the cancellation order must disclose the factual basis and reasons. Where the notice is silent on the grounds for retrospective action and the cancellation order is equally unreasoned, the proceedings are unsustainable for breach of the requirement of reasoned quasi-judicial action and fair hearing. Applying that principle, the High Court set aside the show cause notice, the order cancelling registration retrospectively, and the order rejecting revocation, while granting the authorities liberty to proceed afresh in accordance with law.
Retrospective cancellation of GST registration must be supported by specific contingencies, and both the show cause notice and the cancellation order must disclose the factual basis and reasons. Where the notice is silent on the grounds for retrospective action and the cancellation order is equally unreasoned, the proceedings are unsustainable for breach of the requirement of reasoned quasi-judicial action and fair hearing. Applying that principle, the High Court set aside the show cause notice, the order cancelling registration retrospectively, and the order rejecting revocation, while granting the authorities liberty to proceed afresh in accordance with law.
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