Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
GST - Highlights / Catch Notes

Home Highlights January 2025 Year 2025 This

The HC held that the final order cancelling GST registration ...


Arbitrary GST Registration Cancellation Without Proper Notice Violates Natural Justice, HC Rules.

January 4, 2025

Case Laws     GST     HC

The HC held that the final order cancelling GST registration failed to record reasons supporting allegations in the show cause notice, violating natural justice principles. The authorities arbitrarily cancelled registration retrospectively without indicating such intent in the notice. Consequently, the impugned cancellation order could not be sustained, and the petition was allowed.

View Source

 


 

You may also like:

  1. The High Court held that the show cause notice (SCN) issued for cancellation of the petitioner's Goods and Services Tax (GST) registration was vague and violated...

  2. Impugned show cause notice for cancellation of GST registration lacks specific allegations, violating principles of natural justice. Notice merely reproduces rule...

  3. The petitioner's GST registration was cancelled retrospectively without indicating specific reasons, violating principles of natural justice. While the authority can...

  4. SCN does not clearly reflect reasons for proposed cancellation of petitioner's GST registration, violating principles of natural justice. Show cause notice must specify...

  5. HC invalidated retrospective GST registration cancellation due to procedural deficiencies in the show cause notice (SCN). The notice failed to indicate any intention of...

  6. Failure to file returns for a continuous period of six months led to cancellation of GST registration. Cancellation order did not specify reasons for retrospective...

  7. HC allowed the petition challenging GST registration cancellation, finding the impugned order non-compliant with procedural requirements. The order was deemed arbitrary...

  8. Cancellation of GST registration with retrospective effect - SCN did not indicate reasons for cancelling registration ab initio - Violation of natural justice principles...

  9. Retrospective cancellation of GST registration without assigning reasons violates principles of natural justice. The impugned order lacked reasoning for cancelling...

  10. Retrospective cancellation of GST registration due to failure to file returns timely - impugned order does not set out any reason except referring to impugned show cause...

  11. The Delhi High Court considered the retrospective cancellation of GST registration of the petitioner. The court found that the Show Cause Notice (SCN) and the impugned...

  12. Cancellation of GST registration ab initio with retrospective effect from 01.07.2017 violated principles of natural justice as Show Cause Notice (SCN) did not specify...

  13. Cancellation of GST registration without specifying reasons violated principles of natural justice; cryptic show cause notice failed to mention specific provisions...

  14. Petitioner's registration cancelled for non-filing GST returns for six months without notice - violation of natural justice principles. HC held cancellation order passed...

  15. GST registration cancellation order passed without providing reasons or opportunity for hearing, violating principles of natural justice. Appellate authority dismissed...

 

Quick Updates:Latest Updates