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GST Registration Can’t Be Cancelled on Field Visit Without Panchanama & Independent Witnesses
Case Law Details
- Case Name
- Anil Kishore Purohit Vs State of Madhya Pradesh (Madhya Pradesh High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Madhya Pradesh HC
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Anil Kishore Purohit Vs State of Madhya Pradesh (Madhya Pradesh High Court)
GST Registration Restored as Cancellation Based on Flawed Inspection; GST Cancellation Quashed for Violation of Natural Justice; Contradictory Stand on Business Activity Vitiates GST Action; Failure to Decide Revocation Application Invalidates GST Cancellation; Field Visit Without Panchanama Cannot Support GST Registration Cancellation; Appeal Dismissal on Limitation Set Aside Due to Procedural Lapses; GST Registration Revived Where Tax Demands Themselves Proved Business
The Madhya Pradesh High Court examined a writ ...
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