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2021 (9) TMI 53 - HC - GSTCancellation of petitioner's registration - Scope and validly of SCN issued for cancellation of GST registration - non compliance of specified provisions in the GST Act or the Rules made thereunder - HELD THAT:- he entire purpose of issuance of show-cause notice frustrated because the Superintendent of Taxes merely forwarded a printed blank format of a show-cause notice to the petitioner asking the petitioner to meet with non-existent and non-disclosed grounds. - If such a show-cause notice does not specify the grounds on the basis of which the Superintendent desired to proceed further, the same would fail the test of minimum requirement of principles of natural justice and the statutory requirement for issuance of show-cause notice. The grounds stated in the supporting order are totally unacceptable. The Superintendent has passed a rather long order, going into range of legal issues not related to the case on hand. The impugned order of cancellation of the petitioner’s registration is set aside. Consequently, the demand confirmed under order dated 23.04.2021 on the ground that the petitioner’s registration has been cancelled is set aside - petition allowed.
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