Retrospective GST Registration Cancellation Lacking Reasons in SCN and Order Is Void and Set Aside Issue Whether the retrospective cancellation of a GST registration with effect from a backdated period is legally sustainable when neither the Show Cause Notice (SCN) nor the final order provides specific reasons or grounds justifying such retrospective backdating under Section… Read More »
SCN Issuing Authority Holds Precedence in Parallel GST Proceedings on Same Subject Matter Issue Whether multiple GST authorities can simultaneously pursue parallel proceedings on the same subject matter, or whether the authority issuing the Show Cause Notice has exclusive precedence to complete adjudication under Section 6 of the CGST/HGST Act, 2017. Facts DGGI Communication: The… Read More »
Post-Act suits cannot enforce rights in pre-existing benami properties, which face government acquisition. Issue Whether a plaintiff can maintain a suit to enforce rights or protect possession over a property purchased benami before 1988 if the suit is filed after the Benami Act’s commencement. Whether the original sellers or their legal heirs can assert continued… Read More »