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GST Registration cannot be denied by violation of principles of natural justice
Case Law Details
- Case Name
- B.C. Mohankumar Vs Superintendent of Central Goods & Service Tax (Madras High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Madras High Court
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B.C. Mohankumar Vs Superintendent of Central Goods & Service Tax (Madras High Court)
Rejection of application for GST registration: HC heold that order in this case is non-speaking, arbitrary and evidently has not taken into account the explanation furnished by the petitioner. Learned counsel for the respondent refers to Rule 9(4), particularly the deployment of the word ‘may’ herein, that according to him, grants discretion to the authority to assign reasons. This submission is only stated to be rejected. Rule 9(4) of the Central Goods and Services Tax Rules, 2017 is extracted...
