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.
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