TaxTMI Login
Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
When case Id is present, search is done only for this
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Case Laws
of of All Case Laws
Note
Bookmark
Share
Don't have an account? Register Here
of <h1>GST Registration Cancellation Notice Invalidated for Procedural Flaws and Violation of Natural Justice Principles</h1> <h3>Destiny Star (India) Private Limited Versus Union Of India & Anr.</h3> Destiny Star (India) Private Limited Versus Union Of India & Anr. - 2025:GUJHC:5044 - DB In the case before the Gujarat High Court, the petitioner challenged a show cause notice and subsequent order for cancellation of their registration under Section 29 of the Central Goods and Services Tax Act, 2017. The cancellation was based on alleged fraud, willful misstatement, or suppression of facts as per Section 29(2)(e) of the Act. The petitioner argued that despite submitting a detailed reply to the show cause notice, the cancellation order erroneously stated that no reply was filed, thus breaching the principles of natural justice. Citing the precedent set in M/s. Aggrawal Dyeing & Printing vs. State of Gujarat, the Court found that the respondent authority failed to consider the petitioner's reply and did not provide reasons for the alleged misconduct. Consequently, the Court quashed the impugned notice and order, remanding the matter for de novo consideration with a directive to provide the petitioner an opportunity for a hearing. The exercise is to be completed within 12 weeks, with the registration remaining suspended until a final adjudication is made. The Court clarified that it did not address the merits of the case, focusing solely on procedural fairness and adherence to natural justice. The petition was disposed of accordingly.
TaxTMI 