Principles of natural justice violated - no opportunity of ...

Registration cancelled without opportunity of hearing or assigning reasons, violating natural justice.

Case Laws GST

September 18, 2024

Principles of natural justice violated - no opportunity of hearing provided, order passed without assigning reasons for cancellation of registration. Cancellation order by Assessing Officer, appeal dismissed on limitation grounds. Coordinate Bench guidelines not followed, directing allowance of petitions solely on violation of natural justice grounds. Despite court directions, respondent authorities issued cryptic notices and cancellation orders without reasons. Petition partly allowed, quashing appellate authority and cancellation orders. Matter remanded to Assessing Officer show-cause notice stage, registration to remain suspended until disposal. Violation of court guidelines and principles of natural justice by respondent authorities in cancellation proceedings.

View Source

← Previous Next →

Principles of natural justice violated - no opportunity of ...

Registration cancelled without opportunity of hearing or assigning reasons, violating natural justice.

Case Laws GST

September 18, 2024

You may also like:

The High Court found that the authorities had violated the principles of natural justice by cancelling the petitioner's registration without providing an opportunity for...

The order cancelling petitioner's registration was passed without assigning any reasons, violating court precedents mandating reasons as the heart and soul of judicial...

SCN issued for cancellation of registration without detailed reasons. Held: Respondent authorities' approach commendable for complying with natural justice by giving...

Order cancelling petitioner's registration violated principles of natural justice as it was passed mechanically without application of mind and without assigning reasons....

Failure to file returns for a continuous period of six months led to cancellation of GST registration. Cancellation order did not specify reasons for retrospective...

Cancellation of registration of applicant-company - opportunity of personal hearing not provided - the reason assigned by the respondent authority is without any basis...

The High Court set aside the order canceling the petitioner's GST registration as it was issued without providing an opportunity for a personal hearing, violating...

The High Court held that the show cause notice (SCN) issued for cancellation of the petitioner's Goods and Services Tax (GST) registration was vague and violated...

Cancellation of registration of petitioner - inability to avail the opportunity of hearing extended for bonafide reasons - If the petitioner can demonstrate bonafides,...

Cancellation of GST registration ab initio with retrospective effect from 01.07.2017 violated principles of natural justice as Show Cause Notice (SCN) did not specify...

Cancellation of GST registration with retrospective effect - SCN did not indicate reasons for cancelling registration ab initio - Violation of natural justice principles...

Retrospective cancellation of GST registration due to failure to file returns timely - impugned order does not set out any reason except referring to impugned show cause...

Doctrine of merger inapplicable. Cancellation of petitioner's registration without assigning reasons violates principles of natural justice. Reasons form heart and soul...

Cancellation Of GST registration retrospectively - Show Cause Notice issued without giving reasons of cancellation - The High court observed that the Show Cause Notice...

Cancellation of petitioner’s GST registration - fraudulent purchase - The High Court quashed the Show Cause notice (SCN) which proposed to cancel the petitioner's GST...

Quick Updates: