GST Registration cancellation: violating natural justice. Registration restored but ITC utilization barred until fresh proceedings.
Case-Laws
GST
The show cause notice for cancellation of registration u/s 29(2)(e) was invalid as it lacked specific factual details and reasons for alleging fraud, misstatement, or suppression of facts. The subsequent orders cancelling registration were quashed due to the defective notice violating principles of natural justice. While the registration was r
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