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GST - Highlights / Catch Notes

Home Highlights September 2023 Year 2023 This

Cancellation of GST registration of petitioner - the competent ...


Court Reinstates Petitioner's GST Registration; Authority Must Provide Adverse Materials for Response Before Making Decisions.

September 20, 2023

Case Laws     GST     HC

Cancellation of GST registration of petitioner - the competent authority was only required to form the formalities and the authority concerned or the competent authority could not have taken an independent decision. Therefore, the impugned order is set aside. - The petitioner is directed to appear before the GST authority - The adverse materials collected against the petitioner must be given to him for adverting the same by him - HC

 

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