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GST - Highlights / Catch Notes

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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.

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