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GST - Highlights / Catch Notes

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Cancellation of registration of the writ petitioner - an ...


Court Overturns Writ Petitioner's Registration Cancellation Due to SCN Error and Lack of Fair Hearing Opportunity.

September 8, 2021

Case Laws     GST     HC

Cancellation of registration of the writ petitioner - an opportunity of being heard not provided to assessee or provided on the date of public holyday - owing to the admitted error in SCN, this Court deems it appropriate to set aside the same also with a directive to reissue the SCN after eliminating the error. - HC

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