Retrospective GST registration cancellation set aside for lack of reasoned findings; matter remitted for hearing on excess ITC
Case-Laws
GST
HC set aside the impugned retrospective cancellation of the petitioner's GST registration and disposed of the petition. The court found the adjudicating authority failed to properly address the allegation of excess input tax credit and did not afford adequate consideration to the petitioner's written and oral explanations, raising natural justice c
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