The case before the Andhra Pradesh High Court involved a ...

Andhra Pradesh HC: GST registration canceled. Petition dismissed on the ground of delay.

Case Laws VAT and Sales Tax

May 24, 2024

The case before the Andhra Pradesh High Court involved a challenge to the cancellation of GST registration due to delay in filing a writ petition and alleged violation of natural justice principles. The court held that the retrospective effect of the impugned order was valid. Referring to a Supreme Court decision, it clarified that claims for refund must adhere to specific rules and limitations. The court found no violation of natural justice as the petitioner failed to respond to a show cause notice. It also determined that no hearing opportunity was required before the suspension of registration. Ultimately, the petition was dismissed.

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The case before the Andhra Pradesh High Court involved a ...

Andhra Pradesh HC: GST registration canceled. Petition dismissed on the ground of delay.

Case Laws VAT and Sales Tax

May 24, 2024

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