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GST - Highlights / Catch Notes

Home Highlights February 2023 Year 2023 This

Cancellation of registration of the petitioner firm - The ...


Court Overturns Firm's Registration Cancellation Due to Natural Justice Violation and Procedural Errors by Respondent.

February 3, 2023

Case Laws     GST     HC

Cancellation of registration of the petitioner firm - The notice, which even is presumed to have reached on 17.05.2022, the order of cancellation of registration is of 25.05.2022. The acknowledgment receipt of the post sent through the register A.D. post is not on record. The respondent has failed to bring it on the record as the State has woken up at a belated stage and the postal department would not retain it beyond the period of three months - this petition is allowed solely on the ground of violation of the principles of natural justice. - HC

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