GST Registration Cancellation Order Quashed: High Court Rules Lack of Hearing Violates Natural Justice u/s 108.
Case-Laws
GST
HC quashed the order cancelling petitioner's GST registration and the appellate authority's dismissal due to violation of natural justice principles, as no opportunity for hearing was provided and no reasons were assigned. Given that appellate dismissal precluded revisional powers u/s 108 of GST Act, matter was remanded to Assessing Officer at show cause notice s
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