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Cancellation of GST registration of petitioner - Violation of ...


GST Registration Restored After Unsubstantiated Cancellation Notice Violated Natural Justice Principles.

January 8, 2024

Case Laws     GST     HC

Cancellation of GST registration of petitioner - Violation of principles of natural justice - The impugned notice only states that the registration is liable to be cancelled for the reason “Rule 21(a)- a person does not conduct any business from declared place of business.” Thus it is evident from the notice itself that the impugned notice is bereft of any reason or documentary evidence in support of such reason. - GST registration restored - HC

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