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GST - Highlights / Catch Notes

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The SCN and order for cancellation of GST registration did not ...


GST registration cancelled without reasons cited, flouting natural justice.

Case Laws     GST

August 29, 2024

The SCN and order for cancellation of GST registration did not contain any reasons, violating principles of natural justice. The respondents' contention regarding restrictions on document content cannot justify such orders. The allegation about signatures not being denied by respondents is sufficient to hold it correct. The entire process of issuing SCN and cancellation order without assigning reasons is a clear violation of natural justice principles.

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