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2023 (10) TMI 940 - DELHI HIGH COURTCancellation of GST registration of petitioner with retrospective effect - petitioner had denied that it was involved in any fraud or made any misstatement and suppressed any facts - no opportunity to object to cancellation of his GST registration provided to petitioner - violation of principles of natural justice - HELD THAT:- The impugned order is also not informed by reason, it merely states that the reply submitted by the petitioner was unsatisfactory. Neither the Show Cause Notice nor the impugned order provides any clue as to why the petitioner’s GST registration was cancelled. The Show Cause Notice and the impugned order are liable to be set aside. It is also relevant to note that the Show Cause Notice did not propose that the petitioner’s registration would be cancelled from the date it was granted. Thus, the petitioner had no opportunity to object to cancellation of his GST registration with retrospective effect. The impugned order and the Show Cause Notice are set aside - Petition allowed.
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