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GST - Highlights / Catch Notes

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Cancellation of GST Registration of petitioner - The High Court ...

GST

February 16, 2024

Cancellation of GST Registration of petitioner - The High Court noticed that the SCN was never served, and taking note of the fact that the impugned order does not make a reference of the contents of the reply, if any, submitted by the petitioner. To make things worse, the impugned order also does not disclose the grounds on which the authorities concerned were compelled to issue the cancellation of the registration. Therefore, the impugned order is liable to be interfered with this ground alone. - Matter restored back.

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