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        GST

        Cancellation of GST registration of petitioner - the petitioner...

        High Court Orders Immediate Restoration of GST Registration Canceled Amid Missing Documents Held by DGGI During Investigation.

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                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.
                                Cancellation of GST registration of petitioner - the petitioner earlier also in response to the notice, dated 28.09.2021, had replied intimating the respondent authorities that pending DGGI investigation, all the documents are lying with the Office of DGGI and for the second time in response to the notice dated 17.05.2022, he had shown his inability to produce the documents for the very same reason. Further, in the affidavit too, no explanation was provided that under which provision respondent had initiated proceedings proposing cancellation of registration. - The respondents are directed to restore the registration of the petitioner forthwith. - HC
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