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2022 (10) TMI 672 - HC - GSTViolation of principles of natural justice - cancellation of the GST registration of petitioner - non-compliance of certain provisions in the GST Act or the Rules made there under - submission of fake Input Tax Credit invoices claiming benefit - HELD THAT:- As the first notice issued is bereft of provisions of law, which are alleged to have been violated; and as the second notice, which was issued on the very same day, contains details, to which no opportunity was given to the petitioner to submit his explanation, this Court is of the opinion that the order under challenge is liable to be set aside and the matter be remanded to the 3rd respondent. The matter is remanded back to the 3rd respondent, who shall issue a fresh notice, giving sufficient time to the petitioner for responding to the same and thereafter, pass orders in accordance with law - petition allowed by way of remand.
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