SCN issued for cancellation of registration without detailed ...
SCN issued sans reasons for registration cancellation. Authorities lauded for natural justice compliance. Directed to follow HC's 2022 directives.
Case Laws GST
July 10, 2024
SCN issued for cancellation of registration without detailed reasons. Held: Respondent authorities' approach commendable for complying with natural justice by giving opportunity before cancellation to avoid unnecessary litigation. Authorities directed to adhere to HC's 2022 directives, not issue show-cause notices without detailed reasons or cancel registration without assigning detailed reasons, failing which cost orders against erring officers who breach natural justice despite departmental Standard Operating Procedures. Petition disposed.
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