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GST - Highlights / Catch Notes

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Cancellation of GST registration - the whole process has been ...


High Court Orders Restoration of GST Registration Due to Unfair Cancellation Process, Highlights Need for Fair Hearing.

January 16, 2024

Case Laws     GST     HC

Cancellation of GST registration - the whole process has been undertaken mechanically. As pointed out by learned counsel for the petitioner, lines 1 and 2 of the impugned order are undoubtedly contradictory. Since such impugned order has resulted in great prejudice to the petitioner without the petitioner being provided a reasonable opportunity to respond, the impugned order calls for interference. - GST registration directed to be restored - HC

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