2024 (9) TMI 884 - HC - GST

Cancellation of the petitioner s GST registration - order of cancellation was issued without providing a reasonable opportunity to the petitioner - Violation of principles of natural justice - HELD THAT - In view of the submissions of learned senior standing counsel petition is disposed of by directing the first respondent to consider and dispose of the petitioner s application for revocation of cancellation of registration within one month from the date of receipt of additional documents from the petitioner.

Summary

The High Court of Madras heard a case challenging the cancellation of GST registration of the petitioner. The cancellation was with retrospective effect from 25.07.2020. The petitioner had a subsisting rental agreement and claimed lack of reasonable opportunity. The court directed the respondent to consider the petitioner's application for revocation of cancellation within one month upon receipt of additional documents, allowing the petitioner to submit additional documents within one week. No costs were awarded, and connected petitions were closed.