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GST - Highlights / Catch Notes

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Confusion regarding cancellation of GST registration order - ...


Cancelled GST registration sans proper notice, hearing - Natural justice violated.

Case Laws     GST

November 27, 2024

Confusion regarding cancellation of GST registration order - violation of principles of natural justice. No evidence of proper cancellation order or communication to Petitioner. Petitioner confused about whether remarks constituted order. Show cause notice required reply and personal hearing, but Petitioner neither replied nor attended. Petitioner filed physical reply later, but impugned remarks took no cognizance. Failure of natural justice as remarks uploaded after Petitioner's reply. Costs to be paid to Tata Memorial Hospital within four weeks, proof to be produced. Upon proof, personal hearing to be fixed, reasoned order to be passed after hearing and communicated properly. If costs not paid, Petition dismissed with additional costs payable.

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