Challenge to the cancellation of registration and rejection of ...

GST registration cancellation order quashed for lack of proper show cause notice and reasoned order.

September 9, 2024

Case Laws GST HC

Challenge to the cancellation of registration and rejection of an application for revocation of cancellation. The key points are: The show cause notice (SCN) did not identify the issuing authority, violating principles of natural justice as the petitioner could not adequately respond. The SCN lacked details about the alleged fraud, misstatement, or suppression. The order canceling registration and rejecting the revocation application was vague and non-speaking, without providing reasons. Consequently, the High Court set aside the impugned order dated 2nd January 2024 and disposed of the writ petition.

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Challenge to the cancellation of registration and rejection of ...

GST registration cancellation order quashed for lack of proper show cause notice and reasoned order.

September 9, 2024

Case Laws GST HC

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