https://www.taxtmi.com/caselaws?id=414488 The court addressed issues related to interpretation of Section 50 of the CGST Act on Input Tax Credit and the validity of cancellation of registration under Section 29(2)(a). It emphasized the requirement of a personal hearing before cancellation and directed the petitioner to comply with a deposit condition for the hearing. The court set aside the cancellation notice to ensure due process and outlined a timeline for the process. The judgment highlighted the importance of fair procedures and clarity in legal provisions concerning ITC and registration cancellation under the CGST Act. en-us Wed, 25 Aug 2021 00:00:00 +0530 Fri, 28 Mar 2025 15:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=414488 The court addressed issues related to interpretation of Section 50 of the CGST Act on Input Tax Credit and the validity of cancellation of registration under Section 29(2)(a). It emphasized the requirement of a personal hearing before cancellation and directed the petitioner to comply with a deposit condition for the hearing. The court set aside the cancellation notice to ensure due process and outlined a timeline for the process. The judgment highlighted the importance of fair procedures and clarity in legal provisions concerning ITC and registration cancellation under the CGST Act. Case-Laws GST Wed, 25 Aug 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=414488