GST Registration Cancellation Based on Prima Facie Investigation Untenable: HP HC

A.M. Enterprises Vs State of Himachal Pradesh & Ors. (Himachal Pradesh High Court) Himachal Pradesh High Court held that prima facie investigation cannot be basis of an order of cancellation of GST registration. Drastic penalty of cancellation of GST registration can be imposed only after completion of investigation. Facts- In this Writ petition, the petitioner has assailed an order dt. 09.02.2024 issued by respondent no.4 by which the said respondent had passed an order for cancellation of petitioner’s GST Registration. Inter alia the petitioner has also sought a Writ of Mandamus direct...