The Allahabad High Court has noted a critical inconsistency: while the show cause notice merely stated that the business premises were not found during inspection, it did not allege that the taxpayer was not conducting business from the declared place—an essential requirement for cancellation under Section 29 of the GST Act for the cancellation of…
Mariya Paliwalahttps://www.jurishour.in/
Mariya is the Senior Editor at Juris Hour. She has 7+ years of experience on covering tax litigation stories from the Supreme Court, High Courts and various tribunals including CESTAT, ITAT, NCLAT, NCLT, etc. Mariya graduated from MLSU Law College, Udaipur (Raj.) with B.A.LL.B. and also holds an LL.M. She started her career as a freelance tax reporter in the leading online legal news companies.
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GST
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