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GST - Highlights / Catch Notes

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Impugned order passed on 24.01.2024, prior to expiration of ...


Hasty order against GST registration cancellation overturned for lack of fair opportunity.

Case Laws     GST

August 27, 2024

Impugned order passed on 24.01.2024, prior to expiration of 30-day response period granted in show cause notice issued on 26.12.2023, violating principles of natural justice. Petitioner entitled to adequate time to gather defense materials like e-way bills, e-invoices after registration restoration on 22.01.2024. Failure to provide such opportunity renders impugned order invalid. Petition allowed by High Court.

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