Petition dismisses challenge to GST cancellation but grants fresh hearing after Section 107 appeal rejected for delay
Case-Laws
GST
In HC, the petition challenging cancellation of the petitioner's GST registration was dismissed insofar as the statutory appeal under Section 107 was rejected solely for delay in filing; the impugned order of cancellation remains operative. For ends of justice, the Court granted the petitioner an equitable opportunity to be heard and directed the departmental authority to issue a fresh show-cause notice to the petitioner by email or registered post, afford a personal hearing, and pass a reasoned order within eight weeks from issuance. The petition was disposed of accordingly, subject to compliance with the Court's directions.
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