Cancellation of GST Registration without considering reply of Taxpayer- HC Set aside the order

Great Sands Consulting Private Limited Vs Union of India & ors. (Bombay High Court)

In this case order cancelling GST Registration has has been passed without considering the reply and on the ground that no reply is filed, the impugned order will have to be set aside and the proceedings will have to be restored to the stage of show cause notice.

In these circumstances, the impugned order dated 1 January 2020 cancelling the registration of the Petitioner is set aside and the proceedings are restored to the stage of issuance of show cause notice. The Petitioner will appear before the State Tax Officer as on the date specified by the State Tax Officer.

FULL TEXT OF THE HIGH COURT ORDER /JUDGEMENT

Heard the learned counsel for the parties.

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