Quashing GST registration cancellation for lack of adjudicator, notice and hearing; violation of Articles 14 and 19(1)(g)
Case-Laws
GST
The HC quashed cancellation of the petitioner's GST registration and allowed the petition, holding the impugned quasi-judicial order unlawful for failure to disclose the adjudicating officer, failure to afford adequate notice and personal hearing, and consequent violation of principles of natural justice and the petitioner's Article 19(1)(g) liberty to carry on business. The Court found the adjudicatory order bereft of application of mind and thus arbitrary, failing the Article 14 test. Because the petitioner only learned of the cancellation belatedly and was not afforded any opportunity to be heard, the prior dismissal on limitation grounds could not sustain the cancellation; the impugned orders are set aside.
TMI Updates – Highlights, quick notes, marquee, annotation, news, alerts
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =