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2024 (4) TMI 654 - HC - GSTValidity Of Order passed u/s 73 of the Central Goods and Services Tax Act, 2017 [“the Act”] - Demand - show cause notice issued proposing to cancel the GST registration - HELD THAT:- Since no show cause notice was issued prior to passing of impugned order, on the said technical ground alone, this order is liable to be set aside. The same is accordingly quashed. It is clarified that it would be open to the respondents to pass an appropriate order after giving a proper show cause notice and an opportunity of personal hearing to the petitioner. It is clarified that this Court has neither considered nor commented on the merits of contentions of either party and the impugned order has been set aside solely on the ground of infraction of principles of natural justice. All rights and contentions of the parties are reserved Petition is accordingly disposed of in the above terms.
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