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GST - Highlights / Catch Notes

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Cancellation of petitioner's registration - The petitioner was ...


Registration Cancelled Without Proper Notice; Allegations Not Proven Severe u/s 29(2)(a) of the Act.

July 18, 2022

Case Laws     GST     HC

Cancellation of petitioner's registration - The petitioner was not confronted either with the substance of the allegation of violation of the provisions of the Act and the Rules framed thereunder and it is not shown that alleged violations were such, as may have warranted cancellation of the petitioner’s registration under Section 29(2)(a) of the Act. Also, since the material if any that may have founded the basis for such allegation had not been confronted to the petitioner, the entire exercise would remain an irregular exercise. - HC

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