2020 (8) TMI 486 - HC - GST

Principles of Natural Justice - Cancellation of petitioner's registration - Section 329(2) of the West Bengal Goods Service Tax Act, 2017 - HELD THAT - Admittedly, the petitioner was granted ample opportunity of hearing before passing of the impugned order. The impugned order cannot be held to be without jurisdiction or violative of the principles of natural justice. The remedy of the petitioner to challenge the impugned order lying under Sections 30 and 107 of the aforementioned Act. In other words, the petitioner has an effective alternative remedy to prefer an appeal against the impugned order - Petition dismissed.

Summary

The High Court of Calcutta dismissed a writ petition challenging the cancellation of registration under the West Bengal Goods & Service Tax Act, 2017. The petitioner was granted a hearing before the order was passed, and the court found the order not to be without jurisdiction or violating natural justice. The petitioner was advised to appeal under Sections 30 and 107 of the Act. No costs were awarded.