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

GST registration cancellation for non-filing returns without notice violates natural justice.

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 ...

GST registration cancellation for non-filing returns without notice violates natural justice.

January 11, 2025

Case Laws GST HC

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