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GST - Highlights / Catch Notes

Home Highlights March 2022 Year 2022 This

Revocation of cancellation of Registration - bogus firm or not - ...

Case Laws     GST

March 11, 2022

Revocation of cancellation of Registration - bogus firm or not - by merely describing the assessee firm “bogus”, the respondent authority did not make known to the assessee the exact charge that was being levelled against the assessee. Correspondingly, the respondent authority deprived the assessee of the necessary opportunity to rebut the charge - It is equally remarkable to note that the Appeal Authority also chose to consider the matter on merits. - Order set aside - HC

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