Order of cancellation of registration passed by Assessing ...

Cancellation order quashed for lack of hearing & reasons; remanded for fresh decision after due process.

October 10, 2024

Case Laws GST HC

Order of cancellation of registration passed by Assessing Officer upheld by dismissing appeal on limitation ground challenged for not providing opportunity of hearing and without assigning reasons for cancellation, violating principles of natural justice. Court quashed orders and remanded matter to Assessing Officer at show cause notice stage, directing registration to remain suspended till disposal, citing guidelines to avoid procedural lapses leading to writ petitions before High Court. Court emphasized authorities should follow procedure scrupulously to avoid unnecessary litigation.

View Source

← Previous Next →

Order of cancellation of registration passed by Assessing ...

Cancellation order quashed for lack of hearing & reasons; remanded for fresh decision after due process.

October 10, 2024

Case Laws GST HC

You may also like:

Petitioner failed to authorize representative for GST matters after registration under GST regime, resulting in show cause notice being served on auditor without...

The High Court set aside the adjudication order blocking the Petitioner's credit ledger due to lack of personal hearing and violation of principles of natural justice....

The respondent authority failed to provide reasons for levying interest and penalty, despite the goods being transferred between the petitioner's establishments, not...

Request for waiver of Cost Recovery Charges - If an opportunity of personal hearing had been granted to the appellant and the various circulars issued by the CBEC were...

Order for cancellation of registration passed without providing opportunity of hearing or assigning reasons violates principles of natural justice. Coordinate Bench...

Ex post facto approval granted to a respondent for foreign investment violated principles of natural justice. A committee was constituted to examine rival contentions,...

Impugned communication rejecting application for input tax credit blocking lacked reasoning, amounting to non-application of mind and violation of natural justice...

The Appellate Tribunal considered the validity of physical/manual filing of appeal u/s the Income Tax Rules. Assessee argued inability to e-file due to lack of...

The High Court quashed refund rejection orders for lack of opportunity for personal hearing as mandated by Rule 92(3) of CGST Rules, 2017, violating principles of...

Validity of remand of matter to the AA to pass fresh order - It is settled principles of law that every decision is to be supported by reasons inasmuch as reasoning is...

The High Court quashed the order of cancellation of registration passed by the respondent authorities without providing an opportunity of hearing to the petitioner,...

The appellants challenged the order contravening FEMA for unauthorized direct investment outside India in an overseas JV not engaged in bona fide business activity. They...

The High Court found a violation of the principles of natural justice due to the Assessing Authority's denial of an oral hearing opportunity. The court held that even if...

Bank attachment order set aside due to lack of opportunity for personal hearing, violating natural justice principles. Order remanded for fresh consideration after...

The main order rejecting condonation of delay lacks reasons, violating principles of natural justice. It is a well-settled legal position that an affidavit-in-reply...

Quick Updates: