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Legal Win: GST Registration Cancellation Overturned Due to Procedural Flaws and Violation of Natural Justice Principles HC Karnataka quashed GST registration cancellation order after finding procedural irregularities. The court identified violations of natural justice ...
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Legal Win: GST Registration Cancellation Overturned Due to Procedural Flaws and Violation of Natural Justice Principles
HC Karnataka quashed GST registration cancellation order after finding procedural irregularities. The court identified violations of natural justice principles and directed first respondent to reconsider the case, requiring petitioner to appear and present arguments. Order restored proceedings for fresh evaluation, emphasizing fair opportunity to present evidence and legal contentions.
Issues involved: Impugning order canceling GST registration under CGST Act, violation of principles of natural justice.
Summary: The petitioner challenged the order canceling their GST registration under the Central Goods and Services Tax Act, 2017, alleging a violation of natural justice principles. The first respondent initially issued a notice requiring the petitioner to provide documents supporting input tax credit within five days, followed by a Show Cause Notice for cancellation. The impugned order was issued on the grounds of not reversing disputed input tax credit. The petitioner applied for revocation, arguing that all transactions over Rs.10,000 were through banking transactions, and any default by a supplier should not make them liable. The petitioner claimed they were denied a fair opportunity to present their case. The Court acknowledged the petitioner's business history and ordered to quash the cancellation order, restoring the proceedings for reconsideration by the first respondent, emphasizing that all contentions should be reviewed in accordance with the law.
Judgment: The High Court of Karnataka allowed the petition in part, quashing the order canceling the GST registration and directing the petitioner to appear before the first respondent on 27.04.2023 without further notice.
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