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GST - Highlights / Catch Notes

Home Highlights November 2018 Year 2018 This

Principles of Natural Justice - non-service of SCN - ...

Case Laws     GST

November 13, 2018

Principles of Natural Justice - non-service of SCN - Cancellation of registration of dealer - there is no material to support that SCN was served through email - petitioner was not served any SCN - the impugned order is not at all sustainable

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  1. The High Court held that the show cause notice (SCN) issued for cancellation of the petitioner's Goods and Services Tax (GST) registration was vague and violated...

  2. The impugned show cause notice (SCN) for cancellation of GST registration was cryptic and failed to clearly outline the reasons, thereby violating principles of natural...

  3. SCN does not clearly reflect reasons for proposed cancellation of petitioner's GST registration, violating principles of natural justice. Show cause notice must specify...

  4. Retrospective cancellation of GST registration due to failure to file returns timely - impugned order does not set out any reason except referring to impugned show cause...

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  10. Cancellation of registration of petitioner - It cannot be disputed that with cancellation of registration, the dealer is liable to both civil and penal consequences. To...

  11. Cancellation of the registration of the petitioner - principles of natural justice followed or not - While the show cause notice says that “in case” the petitioner has...

  12. Blocking of a supplier's credit ledger by mentioning 'Registration of supplier has been cancelled' without issuing a show cause notice violates principles of natural...

  13. Disciplinary enquiry by ICAI - statutory auditors of Satyam Computers Services Limited - Principles of natural justice - HC

  14. Cancellation of a petitioner's Goods and Services Tax (GST) registration. The Show Cause Notice (SCN) did not provide specific details of the allegations, violating...

  15. Retrospective cancellation of GST registration without assigning reasons violates principles of natural justice. The impugned order lacked reasoning for cancelling...

 

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