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GST Registration cannot be cancelled in violation of principles of natural justice
Case Law Details
- Case Name
- Latika Ghosh Vs The Commercial Tax Officer/Assistant Commissioner (Calcutta High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Calcutta High Court
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Latika Ghosh Vs Commercial Tax Officer/Assistant Commissioner (Calcutta High Court)
1. The court ordered for the restoration of the appellant’s certificate of registration under the provisions of both West Bengal Goods & Service Tax Act and Central Goods & Service Tax Act within one week after noting that the order for cancellation of registration is in violation of principles of natural justice.
2. The Court further noted that the order of cancellation of the registration made by the state authorities as well as central authorities is unsustainable and the order rejecting the ...
Author Info
The case was argued by me Before Hon’ble Division Bench at High Court at Calcutta…. Himangshu Kumar Ray, Advocate