GST Registration Can’t Be Suspended Without Hearing: Patna High Court

Shiv Construction Vs State of Bihar (Patna High Court)

The Patna High Court has ruled that a business’s Goods and Services Tax (GST) registration cannot be suspended based on allegations of forged documents without first providing an opportunity for a proper hearing. The ruling came in a case filed by “Shiv Construction,” a partnership firm whose GST registration was suspended by tax authorities. The company’s petition sought to quash the suspension, restore its GST portal access, and initiate an investigation into how unauthorized changes were made to its regis

Please become a Premium member. If you are already a Premium member, login here to access the full content.