Refund of Amount collected during the search
-Extraordinary circumstances not made out for Article 226
-No retrospective Cancellation if notice does not provides so
-Cancellation of Registration by a Cryptic Notice and Equally Cryptic Order
S.No | Section | Case Subject | Case | Held |
1 | Section 67 | Refund of | Modern Insecticides Ltd. v. | Question for consideration, was whether amount paid by the petitioner on 16-1-2021, could be retained by the department without |
2 | Article 226 | Extraordinary | Muhammad Saleem | The writ petition was dismissed stating that the Court did not any extra ordinary circumstances made out, to entertain the writ petition |
3 | Section 29 | No | Virender Kumar Jain v. Delhi | The petitioner was not aggrieved by cancellation of his GST Registration; he was aggrieved because the registration had been |
4 | Section 29 | Cancellation | Ottimo Visuals v. | The petitioner was not aggrieved by cancellation of his GST Registration; he was aggrieved because the registration had been |