Mere notice on GST website for cancellation of GST registration not sufficient: HC

Vinod Kumar Vs Commissioner Uttarakhand State GST (Uttarakhand High Court)

It is apparent from the record that a notice was given on the GSTN website, which in our considered opinion, is not sufficient, and a personal notice has to be given before cancellation of the GST registration. Therefore, the Court can invoke its jurisdiction under Article 226 of the Constitution and hold that the orders passed by the learned Commissioner can be interfered in a writ jurisdiction.

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