Cancellation of GST registration without providing opportunity ...

Firm's GST registration cancelled due to non-filing; Missed appeal deadline despite no show-cause reply opportunity.

November 30, 2024

Case Laws GST HC

Cancellation of GST registration without providing opportunity to be heard violated principles of natural justice. Appeal filed by petitioner rejected due to expiry of limitation period u/s 107 of CGST Act, 2017. Show cause notice issued to petitioner for failure to furnish returns for six consecutive months. Petitioner claimed no reply filed within stipulated period, denying principles of natural justice. However, petitioner failed to furnish returns for six months and filed appeal after delay of one year and twenty days, beyond three-month limitation period u/s 107(1). Petitioner's lethargic approach in not filing returns and delayed appeal filing led to dismissal of writ petition, as no perversity found in cancellation order or appellate order beyond statutory limitation period.

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Cancellation of GST registration without providing opportunity ...

Firm's GST registration cancelled due to non-filing; Missed appeal deadline despite no show-cause reply opportunity.

November 30, 2024

Case Laws GST HC

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