Cancellation of certificate of registration of the petitioner - ...

Certificate Cancellation Overturned Due to Insufficient Notice; Authorities Exceeded Original Scope, New Notice Permitted.

February 3, 2024

Case Laws GST HC

Cancellation of certificate of registration of the petitioner - High Court held that, it is the cardinal principle that the show cause notice must contain the allegation on which the authority proposes to initiate an action/proceeding so as to enable the noticee to deal with such allegation effectively - In the case on hand, the authorities travelled beyond the show cause notice while passing the impugned order. - It directed the revocation of both the cancellation order and the show cause notice, allowing for the possibility of issuing a new show cause notice in compliance with legal standards.

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Cancellation of certificate of registration of the petitioner - ...

Certificate Cancellation Overturned Due to Insufficient Notice; Authorities Exceeded Original Scope, New Notice Permitted.

February 3, 2024

Case Laws GST HC

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