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GST - Highlights / Catch Notes

Home Highlights November 2021 Year 2021 This

Cancellation of registration of petitioner - section 129 of ...


High Court Orders Reevaluation of Petitioner's UPGST Registration Due to Unclear Notice and Portal Update Failures.

November 1, 2021

Case Laws     GST     HC

Cancellation of registration of petitioner - section 129 of UPGST Act - In the facts of the present case, undisputedly the notice that was uploaded on the GST Portal was unintelligible - the bar of alternative remedy is lifted, as it is found that the petitioner's registration was cancelled without issuance of any prior show cause notice. Also, the delay is largely on account of the conduct of the State respondents or conduct attributable to the State respondents as they alone were responsible to update the information on the GST Portal. - Fresh ordered directed to be passed - HC

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