Procedural lapses in GST registration cancellation case. Opportunity of hearing & reasons denied. Appeals dismissed on limitation.

Case-Laws – GST – Highlights – Order of cancellation of registration passed without providing opportunity of hearing or assigning reasons, appeals dismissed on limitation ground. Coordinate Bench held procedural aspects should be scrutinized diligently,

Procedural lapses in GST registration cancellation case. Opportunity of hearing & reasons denied. Appeals dismissed on limitation.
Case-Laws
GST
Order of cancellation of registration passed without providing opportunity of hearing or assigning reasons, appeals dismissed on limitation ground. Coordinate Bench held procedural aspects should be scrutinized diligently, unnecessary to give chance for complaint. Appellate Authority dismissed appeals, revisional power u/s 108 cannot be exercis

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