-Cancellation of Registration without following Principle of Natural Justice and illegalities at assessment stage cannot be cured by appellate stage
-Writ filed without exhausting statutory remedy and delegation of powers by Commissioner
-Refund cannot be denied as revenue proposes to file an appeal against order of the appellate authority
S.No | Section | Case Subject | Case | Held | Cases Referred |
1 | Section 29 | Cancellation of | Ultra Steel Ward v. | The High Court observed that the SCN did not contain sufficient reasons to enable petitioner to file a reply. By | Mohinder Singh Gill and |
2 | Section 83 | Writ filed | S. R. Traders v. | The High Court stated that the petitioner had approached the court without exhausting the statutory remedy | M/s. Radha Krishan |
3 | Section 54 | Refun cannot be | Alex Tour and Travel | The refund due to the petitioner in pursuance of the order of the appellate authority was not granted on the | - |