Gauhati High Court
For assesseeRemanded
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Search and filter tax rulings from the Supreme Court, the High Courts, the GST Appellate Tribunal and the advance-ruling authorities.
Case-law directory
Search and filter tax rulings from the Supreme Court, the High Courts, the GST Appellate Tribunal and the advance-ruling authorities.
2 rulings found
Gauhati High Court
Where registration of a rice mill company was cancelled by a non-speaking order based on a show cause notice failing to specify months or relevant period of default, with no reasons recorded for cancellation and without providing an effective opportunity of hearing, such order violated principles of natural justice and thus same was to be held illegal, warranting restoration to show cause notice stage for fresh proceedings in accordance with law
Gauhati High Court
GST registration cannot be cancelled for non-filing of returns on basis of a vague show cause notice lacking specific period of return default and absence of reasons;cancellation was to be quashed and matter remanded to show cause stage