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GST - Highlights / Catch Notes

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Cancellation of GST registration of petitioner - Although the ...


High Court Reviews GST Registration Cancellation Due to Natural Justice Violation, Despite Order Being Appealable.

August 16, 2023

Case Laws     GST     HC

Cancellation of GST registration of petitioner - Although the impugned order is an appealable order, but considering that this is a clear case of violation of the principles of natural justice, it is considered apposite to entertain the present petition - HC

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  1. The High Court held that the show cause notice (SCN) issued for cancellation of the petitioner's Goods and Services Tax (GST) registration was vague and violated...

  2. HC dismissed the writ petition challenging GST registration cancellation. The court found no merit in the petitioner's contentions regarding retrospective cancellation....

  3. 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...

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

  5. The impugned show cause notice (SCN) for cancellation of GST registration was cryptic and failed to clearly outline the reasons, thereby violating principles of natural...

  6. HC quashed the order cancelling petitioner's GST registration and the appellate authority's dismissal due to violation of natural justice principles, as no opportunity...

  7. Principles of natural justice violated - no opportunity of hearing provided, order passed without assigning reasons for cancellation of registration. Cancellation order...

  8. Retrospective cancellation of GST registration without assigning reasons violates principles of natural justice. The impugned order lacked reasoning for cancelling...

  9. SCN does not clearly reflect reasons for proposed cancellation of petitioner's GST registration, violating principles of natural justice. Show cause notice must specify...

  10. Cancellation of registration of petitioner - violation of principles of natural justice - The cancellation was based on allegations of the petitioner using more Input...

  11. HC determined the cancellation of GST registration invalid due to procedural deficiencies. The show cause notice (SCN) merely cited Rule 21(b) of CGST Rules 2017 without...

  12. The respondent failed to process the petitioner's application for cancellation of GST registration, citing reasons such as the requirement to pay due tax and penalties,...

  13. Revocation of cancelled petitioner's GST registration - The cancellation of registration in the instant case is under Section 29(2)(a) of the CGST Act and the order...

  14. Retrospective cancellation of GST registration was challenged due to lack of adequate reasons provided for cancellation and violation of principles of natural justice....

  15. HC held that cancellation of petitioner's GST registration was invalid due to procedural defects and non-application of mind. The initial SCN lacked essential details...

 

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