Case Law Details
Aaira Batteries Vs Principal Commissioner of Department Of Trade Taxes (Delhi High Court)
Introduction: The Delhi High Court recently delivered a judgment in the case of Aaira Batteries vs. Principal Commissioner of Department of Trade Taxes, setting aside the cancellation of the petitioner’s Goods and Service Tax (GST) registration. This article provides a detailed analysis of the case, focusing on the violation of natural justice principles and its broader implications.
Detailed Analysis: The petitioner, Aaira Batteries, challenged the order dated 09.2021, wherein their GST registration was canceled by the respondent. The court noted several crucial points in favor of the petitioner:
1. The show-cause notice lacked essential details, such as specific invoices or bills, making it challenging for the petitioner to respond adequately.
2. The notice did not provide the date, time, or venue for the petitioner’s personal hearing, a violation of natural justice principles.
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