The Court held that failure to personally serve notice before cancelling GST registration violated principles of natural justice. It directed reconsideration of the case on merits, emphasizing fairness in procedural compliance.
The Court held that cancellation for non-filing of returns may be reconsidered if pending returns and dues are cleared. It directed authorities to evaluate restoration upon compliance with Rule 22.
The Court held that cancellation due to non-filing of returns can be reconsidered if the taxpayer complies with Rule 22 requirements. It directed authorities to examine restoration upon payment of dues.
The Court held that cancellation for non-filing of returns can be reconsidered if the taxpayer files pending returns and clears dues, directing authorities to consider restoration.
The Court held that a summary in Form DRC-01 cannot substitute a proper show cause notice under Section 73. Proceedings initiated without a valid SCN were set aside as contrary to law.
The Court allowed the assessee to seek restoration even after delay in filing revocation application. It held that compliance with pending returns and payment of dues enables reconsideration under Rule 22(4).
The Gauhati High Court interfered with both the recovery notice and the earlier adjudication order, directing that the matter be reconsidered after giving the petitioner an opportunity to respond.
The High Court held that once a discharge certificate under the SVLDRS scheme is issued after payment of the determined amount, the tax demand for the covered period cannot be reopened.
The Gauhati High Court quashed GST registration cancellation after finding the show-cause notice lacked key particulars such as tax period, invoices, suppliers, and credit amount, violating principles of natural justice.
The High Court interfered with a GST recovery notice after finding that the petitioner had not been given an opportunity to respond to the show cause notice. The Court ordered fresh proceedings with proper notice and a chance to file a reply.
