TMI BlogHigh Court Quashes GST Registration Cancellation Due to Lack of Jurisdictional Facts u/s 29(2)(e) of CGST Act 2017.Cancellation of GST registration of petitioner - The authorization is intended only to inspect the premises of an assessee. There is no basis for the alleged suppression of facts by the petitioner while obtaining registration to cancel the registration under Section 29(2)(e) of the CGST Act, 2017. No jurisdictional facts have been disclosed in notice that has been issued to the petitioner. - SCN proposing to cancell the registration quashed. - HC ..... X X X X Extracts X X X X X X X X Extracts X X X X
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