Retrospective GST registration cancellation invalid as unsigned order violated Rule 26(3) CGST Rules and natural justice

Retrospective GST registration cancellation invalid as unsigned order violated Rule 26(3) CGST Rules and natural justiceCase-LawsGSTThe HC held the retrospective cancellation of the Petitioner’s GST registration invalid because the impugned cancellation o

Retrospective GST registration cancellation invalid as unsigned order violated Rule 26(3) CGST Rules and natural justice
Case-Laws
GST
The HC held the retrospective cancellation of the Petitioner's GST registration invalid because the impugned cancellation order dated 14 Nov 2020 bore no signature or digital signature as mandated by Rule 26(3) CGST Rules and the Respondents failed to discharge the onus of proving compliance; principles of natural justice were thereby infringed. The cour

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =