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GST cancellation order set aside as the SCN failed to reflect independent application of mind and the taxpayer was denied an effective opportunity to rebut the allegation of non-existence at principal place of business.
Case Laws

GST cancellation order set aside as the SCN failed to reflect independent application of mind and the taxpayer was denied an effective opportunity to rebut the allegation of non-existence at principal place of business.

Kirti Gupta -
0
GST cancellation quashed as the adjudicating authority acted mechanically on Anti-Evasion instructions without independent application of mind, and the appellate authority wrongly refused condonation despite adequate cause.
Case Laws

GST cancellation quashed as the adjudicating authority acted mechanically on Anti-Evasion instructions without independent application of mind, and the appellate authority wrongly refused condonation despite adequate cause.

Kirti Gupta -
0
GST registration restored as the cancellation order and SCNs were held void for lacking specific allegations, relying on Anti-Evasion directions without independent application of mind, and violating natural justice
Case Laws

GST registration restored as the cancellation order and SCNs were held void for lacking specific allegations, relying on Anti-Evasion directions without independent application of mind, and violating natural justice

Kirti Gupta -
0