Cancellation of registration by adjudicating authority without ...

Arbitrary cancellation of registration without reasons & hearing flouts natural justice & equality.

Case Laws GST

October 25, 2024

Cancellation of registration by adjudicating authority without assigning reasons and without application of mind violates principles of natural justice and Article 14 of Constitution. Providing reasons is essence of judicial proceedings. Delay beyond permissible period cannot be condoned. Matter remanded to adjudicating authority to pass reasoned order after granting opportunity of hearing to petitioner by allowing filing of reply to show cause notice within four weeks.

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Cancellation of registration by adjudicating authority without ...

Arbitrary cancellation of registration without reasons & hearing flouts natural justice & equality.

Case Laws GST

October 25, 2024

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