Failure to Comply 2 Year Old Guidelines for Cancelling GST Registration: Gujarat HC criticizes GST Authority [Read Order]
Since the Appellate Authority has dismissed the petitioner's appeals, the respondent authorities cannot invoke revisional power under Section 108 of the GST Act, necessitating the quashing and setting aside of both the Appellate Authority's order and the cancellation of registration
In a recent case, the Gujarat High Court criticized the GST authorities over their failure to comply with two years old guidelines issued in Aggrawal Dyeing & Printing vs. State of Gujarat (2022) for issuance of reasoned show cause notices ( SCN ) for cancellation of GST registration. In the said case, the HC had…
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