Retrospective GST registration cancellation set aside for procedural unfairness; matter remitted for fresh revocation hearing with full opportunity
Case-Laws
GST
The HC allowed the petition by way of remand, finding the retrospective cancellation of the petitioner's GST registration procedurally infirm. The court held the Proper Officer issued a show-cause notice alleging registration obtained by fraud but then relied on additional grounds and evidentiary materials not disclosed or affo
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