Registration of petitioner cancelled u/s 29(2)(a) of UP GST Act ...

Cancellation of GST registration unlawful due to lack of notice & reasons, violating natural justice principles.

Case Laws GST

October 21, 2024

Registration of petitioner cancelled u/s 29(2)(a) of UP GST Act for willful misstatement and suppression of facts. Authorities failed to provide notice and opportunity regarding adverse material used against petitioner, violating principles of natural justice. Section 29(2)(a)-(e) prescribes grounds for cancellation, but no violation found nor reasons recorded by authorities. Cancellation of registration not in accordance with Section 29(2) of UP GST Act. Impugned orders quashed by High Court. Petition allowed.

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Registration of petitioner cancelled u/s 29(2)(a) of UP GST Act ...

Cancellation of GST registration unlawful due to lack of notice & reasons, violating natural justice principles.

Case Laws GST

October 21, 2024

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