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Order cancelling petitioner's registration quashed as it ...


Order cancelling registration quashed for lack of reasons. Matter remanded to provide reasons within 2 weeks. Appellate order set aside.

Case Laws     GST

July 19, 2024

Order cancelling petitioner's registration quashed as it violated principles of natural justice by not assigning reasons. Matter remanded to Assessing Officer to provide detailed reasons for cancellation within two weeks. Appellate Authority's order dismissing appeals also set aside as revisional power under GST Act section 108 cannot be exercised after dismissal of appeals. Petition allowed by way of remand.

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