GST Registration Cancelled Without Hearing: Calcutta HC Directs Section 30 Revocation Application

Ranjeet Kumar Poddar Vs Superintendent (Calcutta High Court) In the matter of Ranjeet Kumar Poddar vs. Superintendent, the Calcutta High Court considered a writ petition challenging the cancellation of the petitioner’s GST registration under the Central and West Bengal Goods and Services Tax Act, 2017. The registration was cancelled by an order dated 6th September 2024. The petitioner argued that the cancellation was carried out without affording a proper opportunity to respond to the show-cause notice and claimed that the order was passed on grounds not mentioned in the original notice. In ...