Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram

TMI Blog

Home

Cancellation of GST registration - violation of Section 29(2)(a) of Central Goods and Services Tax Act,...

Cancellation of GST registration - violation of Section 29(2)(a) of Central Goods and Services Tax Act, 2017. Respondent no. 2 is the proper authority to inquire about cancellation or suspension of GST registration and pass necessary orders. Although a notice might have been issued under an erroneous provision, petitioner no. 1 has liberty to reply, raise jurisdictional issues, and request amendments. Respondent no. 2 can initiate appropriate proceedings if petitioner no. 1 shows the provision invoked is incorrect. Only a show cause notice has been issued seeking clarification and documents from petitioner no. 1. Authorities must hear the party and pass orders per law. Premature for the High Court to interfere at this stage. Petition disposed of. .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

 

 

 

 

Quick Updates:Latest Updates