GST Registration Cancellation Overturned as Authorities Failed to Establish Rule 21 Violations or Improper Registration
Case-Laws
GST
The HC set aside the cancellation of petitioner's GST registration, finding that authorities failed to follow proper procedural requirements. The appellate authority had rejected the appeal solely because the HSN/SAC code disclosure in registration applications suggested two registrations covered the same business. However, the court determined that autho
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