HC Overturns GST Registration Cancellation as SCN Issued While Assessee Was in Custody
- News|Blog|GST & Customs|
- < 1 minute
- By Taxmann
- |
- Last Updated on 4 October, 2024
Latest from Taxmann
Case Details: Imthiaz v. Superintendent Mangaluru - [2024] 167 taxmann.com 14 (Karnataka)
Judiciary and Counsel Details
- S.R. Krishna Kumar, J.
-
Shreehari Kutsa, Adv. for the Petitioner.
-
Samanth Naik, HCGP for the Respondent.
Facts of the Case
The petitioner was registered under GST. The department issued a show cause notice proposing to cancel registration of petitioner on the ground that registration was obtained by fraud, willful misstatement or suppression of fact. The petitioner was arrested and he was not in a position to submit reply to show cause notice. Thereafter, the department passed order cancelling registration and petitioner filed writ petition against the same.
High Court Held
The Honorable High Court noted that the petitioner was granted only one day to submit reply and appear for personal hearing in the show cause notice. Moreover, the revocation application was also rejected and new reasons have been assigned for rejecting the revocation application which were not found in the original cancellation order.
The Court also noted that except stating that registration had been obtained by fraud, wilful misstatement or suppression of fact, necessary particulars, details, etc. were not forthcoming in impugned notice. Therefore, the Court held that the impugned order cancelling registration was violative of principles of natural justice and liable to be set aside.
Disclaimer: The content/information published on the website is only for general information of the user and shall not be construed as legal advice. While the Taxmann has exercised reasonable efforts to ensure the veracity of information/content published, Taxmann shall be under no liability in any manner whatsoever for incorrect information, if any.
Taxmann Publications has a dedicated in-house Research & Editorial Team. This team consists of a team of Chartered Accountants, Company Secretaries, and Lawyers. This team works under the guidance and supervision of editor-in-chief Mr Rakesh Bhargava.
The Research and Editorial Team is responsible for developing reliable and accurate content for the readers. The team follows the six-sigma approach to achieve the benchmark of zero error in its publications and research platforms. The team ensures that the following publication guidelines are thoroughly followed while developing the content:
- The statutory material is obtained only from the authorized and reliable sources
- All the latest developments in the judicial and legislative fields are covered
- Prepare the analytical write-ups on current, controversial, and important issues to help the readers to understand the concept and its implications
- Every content published by Taxmann is complete, accurate and lucid
- All evidence-based statements are supported with proper reference to Section, Circular No., Notification No. or citations
- The golden rules of grammar, style and consistency are thoroughly followed
- Font and size that’s easy to read and remain consistent across all imprint and digital publications are applied
Sign Up
To subscribe to our weekly newsletter please log in/register on Taxmann.com
Latest Books
Everything on Tax and Corporate Laws of India
To subscribe to our weekly newsletter please log in/register on Taxmann.com
