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GST - Highlights / Catch Notes

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Impugned show cause notice reproduced provisions of Section ...


Cancellation order due to unsubstantiated fraud allegations violated natural justice; revocation rejection set aside for fair hearing.

Case Laws     GST

September 12, 2024

Impugned show cause notice reproduced provisions of Section 29(2)(e) without specifying alleged fraud, misstatement or suppression of facts by petitioner. Cancellation order passed in violation of principles of natural justice. Instead of setting aside cancellation order, order rejecting revocation application set aside to provide opportunity to respond to allegations. Petition disposed.

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