GST Registration Cancellation Upheld Due to Contradictory Statements & Lack of Proof

Digital Storm Vs Superintendent of CGST & Ors (Bombay High Court)

The Bombay High Court considered a writ petition challenging two orders: the cancellation of GST registration dated 21 December 2023 and the appellate order dated 21 February 2024 refusing to condone the delay in filing an appeal against the cancellation. The petitioner argued that both orders suffered from a gross breach of principles of natural justice, alleging that the prescribed procedure was not followed, the visit note was never furnished, and the show cause notice was only uploaded on the website contrar

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