Court Deems GST Registration Cancellation Unlawful Due to Lack of Notice, Violates Natural Justice Principles.

Case-Laws – GST – Highlights – Petitioner’s registration cancelled for non-filing GST returns for six months without notice – violation of natural justice principles. HC held cancellation order passed on different ground of non-compliance with Rule 21A(2

Court Deems GST Registration Cancellation Unlawful Due to Lack of Notice, Violates Natural Justice Principles.
Case-Laws
GST
Petitioner's registration cancelled for non-filing GST returns for six months without notice – violation of natural justice principles. HC held cancellation order passed on different ground of non-compliance with Rule 21A(2A) without notice to petitioner – grossly violating natural justice. Appellate order not on merits, hence doctrine of merger inapplicable. Canc

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