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GST - Highlights / Catch Notes

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Rejection of petitioner’s application for revocation of ...


Fraudulent Input Tax Credit Claim Leads to Denial of Registration Reinstatement; Due Process Upheld in Proceedings.

November 23, 2023

Case Laws     GST     HC

Rejection of petitioner’s application for revocation of cancellation of registration - obtaining ITC fraudulently - There has been no violation of the principles of natural justice in the proceedings conducted by the authorities. On the contrary, the petitioner had been granted adequate opportunity by the respondent authorities. The impugned orders are well reasoned - HC

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