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GST - Highlights / Catch Notes

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

Case Laws     GST

January 16, 2024

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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