Latest GST Judgments

For Full Access To All Latest Judgments on GST
Click Here To Subscribe Now
Take a tour of our GST Library

This writ petition has been filed by the petitioner being aggrieved by the cancellation of its registration under GST by order communicated to the petitioner by way of E-mail issued by the Department.

Principal of natural justice- This writ petition has been filed by the petitioner being aggrieved by the cancellation of its registration under GST by order communicated to the petitioner by way of E-mail issued by the Department. The grievance of the writ petitioner is the cancellation of its registration made by the Department which is alleged to be in violation of the provisions of the Central GST Act, 2017 and that the action of the respondents authorities besides being violative of the provisions of the Act is also violative of principles of natural justice. Held that- The learned counsel for the petitioner submits that sufficient period to respond to the show cause notices etc. was not offered to the petitioner. That apart pursuant to the cancellation, the petitioner also deposited the tax amount due in terms of the provisions and the same has been acknowledged by the respondent Department in their counter affidavit filed. List this matter again after the returnable period on a date to be fixed by the Registry.