Lawgics – Judgment No. 174
GST RC cancellation order was set aside as it lacked reasons and violated the principles of natural justice because the SCN did not propose the cancellation of GST registration ab initio i.e. from the date of registration.
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GST RC cancellation order was set aside as it lacked reasons and violated the principles of natural justice because the SCN did not propose the cancellation of GST registration ab initio i.e. from the date of registration.
GST Cancellation order was set aside as it affected assessee’s valuable rights and lacked reasoning.
Cancellation of GST registration is not contingent upon tax liability.
Since the SCN for cancellation of RC was not issued in the correct form, the entire proceedings, including the cancellation order, were held to be without jurisdiction and invalid.
The GST registration cannot be cancelled with retrospective date merely on account of non-filing of few returns
The appeal filed against the aforesaid order has been dismissed on the ground of limitation only…