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 while writ petitions under Article 226 are ...


HC sets aside GST registration cancellation for violation of principles of natural justice.

January 18, 2025

Case Laws     GST     HC

The HC held that while writ petitions under Article 226 are ordinarily not maintainable if statutory remedy is available, exceptions exist for violation of natural justice principles. Failure to grant personal hearing to the petitioner before cancellation of CGST registration violated Section 75(4) of the GST Act and natural justice. Consequently, the impugned order cancelling petitioner's registration was set aside by the HC.

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

  3. Cancellation of registration of petitioner - violation of principles of natural justice - The cancellation was based on allegations of the petitioner using more Input...

  4. 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...

  5. The impugned show cause notice (SCN) for cancellation of GST registration was cryptic and failed to clearly outline the reasons, thereby violating principles of natural...

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

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

  8. Principles of natural justice violated - no opportunity of hearing provided, order passed without assigning reasons for cancellation of registration. Cancellation order...

  9. Violation of principles of natural justice - cancellation of GST registration of petitioner - The show cause notice and the impugned order are quashed and set aside...

  10. 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...

  11. Cancellation of registration order quashed due to non-application of mind, absence of reasons, and violation of principles of natural justice. Court followed precedent...

  12. Revocation of cancelled petitioner's GST registration - The cancellation of registration in the instant case is under Section 29(2)(a) of the CGST Act and the order...

  13. The SCN and order for cancellation of GST registration did not contain any reasons, violating principles of natural justice. The respondents' contention regarding...

  14. Blocking of a supplier's credit ledger by mentioning 'Registration of supplier has been cancelled' without issuing a show cause notice violates principles of natural...

  15. The court held that the show cause notice issued to the petitioner for cancellation of GST registration lacked specific reasons for alleged fraud, willful misstatement...

 

Quick Updates:Latest Updates