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GST - Highlights / Catch Notes

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Impugned orders cancelling GST registration set aside due to ...


Cancellation of GST registration quashed due to lack of reasoning, violation of natural justice. Constitutional remedy available despite time-bar.

Case Laws     GST

July 26, 2024

Impugned orders cancelling GST registration set aside due to non-application of mind, lack of reasons, violation of natural justice principles. Time limitation bars appeal remedy but not constitutional remedy under Article 226 when valuable rights affected by arbitrary order sans reasoning. Petition allowed, cancellation orders quashed.

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