GST registration cancellation: Vagueness of Reply Inconsequential if no Specific Allegations in SCN

Hindustan Paper Machinery Industries Vs Commissioner CGST (Allahabad High Court)

Introduction: The Allahabad High Court recently addressed a crucial GST case involving Hindustan Paper Machinery Industries and the Commissioner CGST. The petitioner sought relief against the cancellation of their registration under the Central Goods and Services Tax Act, 2017. The court’s stance on the adequacy of alternative remedies and due process is of paramount importance.

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