Petitioner's registration cancelled for non-filing GST returns ...

Court Deems GST Registration Cancellation Unlawful Due to Lack of Notice, Violates Natural Justice Principles.

January 11, 2025

Case Laws GST HC

Petitioner's registration cancelled for non-filing GST returns for six months without notice - violation of natural justice principles. HC held cancellation order passed on different ground of non-compliance with Rule 21A(2A) without notice to petitioner - grossly violating natural justice. Appellate order not on merits, hence doctrine of merger inapplicable. Cancellation order unsustainable, petition allowed.

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Petitioner's registration cancelled for non-filing GST returns ...

Court Deems GST Registration Cancellation Unlawful Due to Lack of Notice, Violates Natural Justice Principles.

January 11, 2025

Case Laws GST HC

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