The High Court considered the cancellation of petitioner's ...

Cancellation of petitioner's registration due to non-existent firm without proper notice violates natural justice. Orders unsustainable.

June 5, 2024

Case Laws     GST     HC

The High Court considered the cancellation of petitioner's registration due to business not conducted from declared place and non-existent firm. The Court held that principles of natural justice require providing the petitioner with a copy of the letter forming the basis of the show cause notice for effective defense. The cancellation order was initiated by an authority higher in rank than the one passing the order, raising procedural concerns. The petitioner was not given the opportunity to respond to the inquiry conducted by D.G.G.I. as the points and findings were not communicated. Consequently, the Court found the orders unsustainable in law and allowed the petition.

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