Maintainability of petition discussed - availability of ...
Petition maintainable for rights violations despite alternative remedy. Cancellation of GST registration questioned for lack of natural justice. Bogus invoices alleged.
Case Laws GST
July 12, 2024
Maintainability of petition discussed - availability of alternative remedy considered - cancellation of registration under CGST/APGST Act, 2017 - alleged violation of principles of natural justice - Supreme Court held writ petition maintainable in contingencies like enforcement of fundamental rights, violation of natural justice, proceedings without jurisdiction or challenging vires of an act despite alternative remedy - show cause notice provided particulars of non-existent taxpayers from whom petitioner allegedly obtained bogus invoices - petition dismissed.
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