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GST - Highlights / Catch Notes

Home Highlights May 2022 Year 2022 This

Cancellation of registration of applicant-company - opportunity ...


Company's Registration Canceled Without Hearing; Authorities Used Different Grounds Than Initial Notice for Revocation.

May 19, 2022

Case Laws     GST     HC

Cancellation of registration of applicant-company - opportunity of personal hearing not provided - the reason assigned by the respondent authority is without any basis being found in the show cause notice. Even in the show cause notice, seeking revocation of cancellation of registration, the authorities have choose to proceed on the ground other than the reason given in the original show cause notice seeking cancellation of registration. - HC

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