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GST - Highlights / Catch Notes

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Cancelation of GST registration - Service of SCN - It is the ...

Case Laws     GST

June 21, 2023

Cancelation of GST registration - Service of SCN - It is the case of the petitioner that no document either in the form of notice or any other document has been received by the petitioner at his registered place of his business - the concerned respondent has failed to provide specific reasons for cancellation of registration under Section 29(2) of the GST Act - both the show cause notice as well as the order dated 15.07.2022 deserve to be quashed and set aside - HC

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