Petition dismissed. HC upheld cancellation of petitioner's GST ...

Business premises found inadequate, GST registration cancelled despite no personal hearing.

December 19, 2024

Case Laws GST HC

Petition dismissed. HC upheld cancellation of petitioner's GST registration by revenue authorities u/s 132(1)(b) CGST/TNGST Act. Though principles of natural justice were violated by not granting personal hearing before cancellation, HC observed even if heard, consequence would have been same as petitioner's business premises were found inadequate during department visit. Impugned order passed by appellate authority was detailed, hence not interfered with by HC.

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Petition dismissed. HC upheld cancellation of petitioner's GST ...

Business premises found inadequate, GST registration cancelled despite no personal hearing.

December 19, 2024

Case Laws GST HC

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