Seeking restoration of cancelled registration of petitioner - ...
VAT and Sales Tax
January 13, 2022
Seeking restoration of cancelled registration of petitioner - blocking of input tax credit - except the show-cause notice, nothing else was furnished or nothing was attached to such show-cause notice. - The SCN has great significance in the adjudication proceedings for the mandatory compliance of the principles of natural justice - The SCN is the foundation on which the adjudicating authority has to build up its case - The impugned order, cancelling the registration is hereby quashed and set aside - HC
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