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GST - Highlights / Catch Notes

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Cancellation of GST registration of petitioner - It is beyond ...


High Court Quashes GST Registration Cancellation Over Inadequate Show Cause Notice, Citing Violation of Natural Justice Principles.

April 18, 2023

Case Laws     GST     HC

Cancellation of GST registration of petitioner - It is beyond cavil that a summary of a show cause notice cannot be a substitute of a proper show cause notice and would entail violation of principles of natural justice. In the absence of clear charges upon which the person so alleged is required to answer, proper opportunity to defend itself stands denied. - orders quashed - HC

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