Violation of principles of natural justice - Show cause notice ...

Court Dismisses Petition Against GST Registration Cancellation; Show Cause Notice Found Deficient u/r 25.

August 1, 2024

Case Laws GST HC

Violation of principles of natural justice - Show cause notice did not disclose reasons for cancellation of petitioner's GST registration. Mere disclosure of reasons does not satisfy Rule 25 of GST Rules regarding physical verification of business premises. Respondents did not notify petitioners about attempt to identify petitioner's place of business. Postal endorsement alone cannot establish non-existence of company. Procedure adopted by respondents may not strictly follow rules but cannot be deemed illegal, especially when petitioners are unwilling for further inspection, raising presumption of withholding information. Petitioners not entitled to relief under Article 226, petition dismissed.

View Source

← Previous Next →

Violation of principles of natural justice - Show cause notice ...

Court Dismisses Petition Against GST Registration Cancellation; Show Cause Notice Found Deficient u/r 25.

August 1, 2024

Case Laws GST HC

You may also like:

Cancellation of registration of applicant-company - opportunity of personal hearing not provided - the reason assigned by the respondent authority is without any basis...

Cancellation Of GST registration retrospectively - Show Cause Notice issued without giving reasons of cancellation - The High court observed that the Show Cause Notice...

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...

Cancellation of GST Registration - Legal Validity of Retrospective Cancellation - The court acknowledged the lack of clarity in the show cause notice and the absence of...

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...

Cancellation of certificate of registration of the petitioner - High Court held that, it is the cardinal principle that the show cause notice must contain the allegation...

Cancellation of GST registration of the petitioner with retrospective effect - Highlighting deficiencies in the show cause notice and the lack of reasons for the...

The High Court quashed the order cancelling the petitioner's GST registration retrospectively from July 2, 2017. The cancellation was held to be effective from January...

The Delhi High Court addressed the cancellation of GST registration due to an alleged excess claim of Input Tax Credit. The court found that the order was based solely...

Order of cancellation of registration passed without giving reasons, appeals dismissed u/s 107 of GST Act. Appellate Authority's dismissal prevents revisional powers u/s...

Reopening of assessment u/s 147 - validity of second show cause notice - The subsequent issuance of the notice cannot be said to be dropping the earlier show cause...

GST registration cancellation order passed without providing reasons or opportunity for hearing, violating principles of natural justice. Appellate authority dismissed...

Cancellation of GST registration of petitioner - non-speaking order - While issuing Show-cause notice for cancellation of Registration, necessary documents were not...

The HC ruled that retrospective cancellation of GST registration requires proper justification and adherence to natural justice principles. Following Riddhi Siddhi...

Cancellation of registration of petitioner - The High Court observed that, the registration was obtained by fraud, wilful misstatement - The petitioner was given an...

Quick Updates: