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GST - Highlights / Catch Notes

Home Highlights February 2021 Year 2021 This

Validity of ex parte order of cancellation of GST registration ...


GST Registration Cancellation Overturned Due to Lack of Response Deadline in Show-Cause Notice, Violating Natural Justice Principles.

February 11, 2021

Case Laws     GST     HC

Validity of ex parte order of cancellation of GST registration of the petitioner - Petitioner could not furnish his reply as no date or time was indicated therein. As such, the cancellation of registration resulting from such an incomplete show-cause notice also cannot be sustained being violative of principles of natural justice. - HC

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