GST registration cancellation amid delayed revocation and conflicting Section 63 assessments based on GSTR-2A; cancellation orders set aside
Case-Laws
GST
Cancellation of GST registration was held vitiated for breach of natural justice where the taxpayer's revocation application remained undecided beyond the statutory time and the department failed to disclose its status, undermining the cancellation process; consequently, the show-cause notice, cancellation order, and appellate dismiss
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