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The HC allowed the petition by way of remand, finding the retrospective cancellation of the petitioner's GST registration procedurally infirm. The court held the Proper Officer issued a show-cause notice alleging registration obtained by fraud but then relied on additional grounds and evidentiary materials not disclosed or afforded to the petitioner, and failed to consider the petitioner's submitted response. Those omissions breached principles of natural justice and rendered the impugned cancellation and the rejection of the revocation application unsustainable. The matter is remitted to the Assistant Commissioner, Central GST & CX (Respondent No.4) to reopen and decide the petitioner's application for revocation afresh after giving the petitioner full opportunity to meet all grounds and evidence.
The HC allowed the petition by way of remand, finding the retrospective cancellation of the petitioner's GST registration procedurally infirm. The court held the Proper Officer issued a show-cause notice alleging registration obtained by fraud but then relied on additional grounds and evidentiary materials not disclosed or afforded to the petitioner, and failed to consider the petitioner's submitted response. Those omissions breached principles of natural justice and rendered the impugned cancellation and the rejection of the revocation application unsustainable. The matter is remitted to the Assistant Commissioner, Central GST & CX (Respondent No.4) to reopen and decide the petitioner's application for revocation afresh after giving the petitioner full opportunity to meet all grounds and evidence.
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