-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
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
S. R. Traders v.
The High Court stated that the petitioner had approached the court without exhausting the statutory remedy
M/s. Radha Krishan
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