Court Deems GST Registration Cancellation Unlawful Due to Lack of Notice, Violates Natural Justice Principles.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Petitioner's registration cancelled for non-filing GST returns for six months without notice - violation of natural justice principles. HC held cancellation order passed on different ground of non-compliance with Rule 21A(2A) without notice to petitioner - grossly violating natural justice. Appellate order not on merits, hence doctrine of merger inapplicable. Cancellation order unsustainable, petition allowed.....