Validity of SCN - It is the case of the writ applicant that he ...

High Court Orders De Novo Proceedings After Registration Cancelled Without Proper Notice, Citing Natural Justice Violation.

July 4, 2022

Case Laws GST HC

Validity of SCN - It is the case of the writ applicant that he learnt about issuance of such show cause notice when the same came to be uploaded on common portal - cancellation of registration of premises of petitioner - Violation of principles of natural justice - The matter remanded back to the respondent Authority for denovo proceedings. - HC

View Source

← Previous Next →

Validity of SCN - It is the case of the writ applicant that he ...

High Court Orders De Novo Proceedings After Registration Cancelled Without Proper Notice, Citing Natural Justice Violation.

July 4, 2022

Case Laws GST HC

You may also like:

Violation of principles of natural justice (audi alterem partem) - In the present case, when the petitioner had cancelled its registration in the year 2019, a proper...

Cancellation of petitioner's registration due to alleged fraud, willful misstatement, or suppression of facts in obtaining registration. Proper Officer issued show cause...

Retrospective cancellation of GST registration due to failure to file returns timely - impugned order does not set out any reason except referring to impugned show cause...

HC set aside assessment order due to violation of natural justice principles, specifically addressing non-speaking order deficiency in tax proceedings involving output...

Merely because erstwhile owner though it had ceased to carry on business on the premises in question, had failed to apply for de-registration and/or cancellation of the...

Cancellation of GST registration with retrospective effect - SCN did not indicate reasons for cancelling registration ab initio - Violation of natural justice principles...

The HC held that while the respondent-authorities were required to continue the proceedings on the earlier show-cause notices, they had misinterpreted the HC's order and...

The High Court found that the authorities had violated the principles of natural justice by cancelling the petitioner's registration without providing an opportunity for...

HC quashed the assessment order where the case was transferred from NFAC to ACIT Cent-1, Rajkot without proper notice under s.127. The petitioner was not informed about...

Cancellation of GST registration - Registration cannot be cancelled with retrospective effect mechanically. It can be cancelled only if the proper officer deems it fit...

Cancellation of registration of the petitioner with retrospective effect - The registration cannot be cancelled with retrospective effect mechanically. It can be...

Registration certificate cancelled - Without invoking the provisions under Section 39(14) as well as 39(15) of the Tamilnadu Value Added Tax Act, 2006, the Registration...

Exemption from service tax - providing transportation of agricultural produce - De-novo order passed by the adjudicating authority during the pendency of the appeal -...

The High Court examined whether proper show cause notices were issued before passing impugned orders u/s 73(9) of the State GST Act. It held that the summary of show...

Cancellation of registration of the petitioner - Defective show cause notice (SCN) - A bare perusal of the show cause notice format prescribed under Rule 22(1) shows...

Quick Updates: