https://www.taxtmi.com/caselaws?id=433879 The Madras HC disposed of a writ petition challenging cancellation of GST registration where petitioner-buyer had paid tax liability to seller but faced show cause notice for non-payment. The court held that Section 42 of CGST Act 2017 must be adhered to and declined to entertain the petition at this stage. The court directed petitioner to submit additional reply to show cause notice within three weeks, raising contentions from the writ petition. Respondents were directed to consider the reply on merits and follow statutory provisions before passing final orders. en-us Fri, 03 Feb 2023 00:00:00 +0530 Mon, 14 Apr 2025 13:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=433879 The Madras HC disposed of a writ petition challenging cancellation of GST registration where petitioner-buyer had paid tax liability to seller but faced show cause notice for non-payment. The court held that Section 42 of CGST Act 2017 must be adhered to and declined to entertain the petition at this stage. The court directed petitioner to submit additional reply to show cause notice within three weeks, raising contentions from the writ petition. Respondents were directed to consider the reply on merits and follow statutory provisions before passing final orders. Case-Laws GST Fri, 03 Feb 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=433879