Bombay High Court
For revenue
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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.
1 ruling found
Bombay High Court
Retrospective cancellation and suspension of GST registration under Section 29(2) were permissible where SCN alleged fraud and provided opportunity of reply and hearing; petitioner having failed to respond, challenge to Section 29(2) and Rule 21A was premature and could be raised before proper officer, warranting dismissal of writ