Cancellation of the registration of the petitioner - principles ...

Case Laws GST

November 19, 2022

Cancellation of the registration of the petitioner - principles of natural justice followed or not - While the show cause notice says that “in case” the petitioner has committed any fraud, wilful misstatement or suppression of facts, the order of cancellation of registration says that he has not submitted “clear records.” Both of them are not clear enough to understand the mind of the issuing authority. - order for cancellation of registration and SCN quashed - HC

View Source

← Previous Next →

Cancellation of the registration of the petitioner - principles ...

Case Laws GST

November 19, 2022

You may also like:

The High Court found that the authorities had violated the principles of natural justice by cancelling the petitioner's registration without providing an opportunity for...

Rejection of petition challenging classification of "Autoclaved Aerated Concrete blocks" (AAC Blocks) under residuary Entry 69 of Part C instead of proposed Entry 15 of...

Principles of natural justice violated - no opportunity of hearing provided, order passed without assigning reasons for cancellation of registration. Cancellation order...

GST registration cancellation order passed without providing reasons or opportunity for hearing, violating principles of natural justice. Appellate authority dismissed...

Validity of show cause notice - demand of GST with interest - Violation of principles of natural justice - petitioner submits that in the instant case no pre show cause...

Principles of natural justice - request for cross examination of panch-witnesses and of departmental officers has been rejected - the allegations of Show Cause Notice...

Blocking of a supplier's credit ledger by mentioning 'Registration of supplier has been cancelled' without issuing a show cause notice violates principles of natural...

Cancellation of petitioner's registration - The entire purpose of issuance of show-cause notice frustrated because the Superintendent of Taxes merely forwarded a printed...

Principles of Natural Justice - The Assessee, fully being aware that the Constitutional Courts may not find easy time to dispose of such matters quickly, the proceedings...

Cancellation of certificate of registration of the petitioner - High Court held that, it is the cardinal principle that the show cause notice must contain the allegation...

Delay in adjudication of SCN - show-cause notice has not been adjudicated upon for about 16 years - It is not expected from the assessee to preserve the evidence/record...

Retrospective cancellation of GST registration was challenged due to lack of adequate reasons provided for cancellation and violation of principles of natural justice....

The petitioner's GST registration was cancelled retrospectively without indicating specific reasons, violating principles of natural justice. While the authority can...

Cancellation of GST registration without specifying reasons violated principles of natural justice; cryptic show cause notice failed to mention specific provisions...

Cancellation of registration of the petitioner - Defective show cause notice (SCN) - A bare perusal of the show cause notice format prescribed under Rule 22(1) shows...

Quick Updates: