Short Summary: The court quashed and set aside the show cause notice and subsequent order canceling the petitioner’s registration on the ground of violation of natural justice. The notice and order were found cryp..... Subscribe to Read more
Short Summary: The court examined the cancellation of the petitioner’s GST registration issued through a non-specific show-cause notice lacking detailed allegations. The tribunal found the notice and consequent ca..... Subscribe to Read more
Short Summary: The court set aside the retrospective cancellation of the petitioner’s GST registration from 01.07.2017 as unjustified, noting the absence of reasons in the impugned order and procedural irregularit..... Subscribe to Read more
Short Summary: The court set aside the order canceling the petitioner's GST registration on the grounds that the Show Cause Notice (SCN) failed to specify any particulars of fraud, wilful misstatement, or suppressio..... Subscribe to Read more
Short Summary: The court quashed the impugned cancellation order of the petitioner’s GST registration due to fundamental procedural defects. The original show-cause notice was non-specific and failed to disclose t..... Subscribe to Read more
Short Summary: The court held that the notice issued under Section 73 of the Chhattisgarh GST Act, 2017 was defective as it did not specify the date, time, or venue for the personal hearing, thereby failing to provi..... Subscribe to Read more
Short Summary: The court set aside the impugned order imposing service tax liability on a sole proprietorship firm whose sole proprietor had died prior to the proceedings. It was held that the tax authority erred in..... Subscribe to Read more
Short Summary: The court dismissed the writ petition challenging a demand-cum-show cause notice alleging large-scale GST and cess evasion through clandestine supplies of Pan Masala. The petitioners contended the not..... Subscribe to Read more
Short Summary: The court addressed a petition challenging the retrospective cancellation of a deceased taxpayer’s GST registration. The petitioner, the legal heir, sought cancellation after the taxpayer’s death...... Subscribe to Read more
Short Summary: The court quashed and set aside the show cause notice and order that canceled the petitioner’s GST registration, holding that the order lacked reasons and was therefore arbitrary and illegal. The ca..... Subscribe to Read more