Matter restored as sufficient time not granted for furnishing document in case of cancellation of GST registration

Ummer Farooq Son of Anwar Vs Superintendent of Central Tax (Karnataka High Court) Karnataka High Court in cancellation of GST registration held that sufficient time needs to be given for furnishing the documents, accordingly, order quashed with a direction to restore the proceedings for reconsideration by the department. Facts- The petitioner has impugned the order dated 08.12.2022 issued under Section 29[2][a] of the Central Goods and Services Tax Act, 2017 [CGST Act] canceling the petitioner’s GST registration. The petitioner has alleged inter alia that the impugned order of cancellati...