Dayamay Enterprise Vs State Of Tripura
Date: February 22, 2021
Subject Matter
SCN issued for cancellation of registration without citing any particular reason is quashed on the ground of being vague and imprecise
Summary
The impugned notice has been issued only for cancellation of registration, that too without citing any particular reason. The reason stated is picked up from the statute itself namely, non-compliance of any specified provisions of GST Act or the Rule…
Petitioner has challenged a communication dated 16th December 2020, issued by the Superintendent of Taxes calling upon the petitioner to appear for personal hearing why the petitioner’s registration under GST Act not be cancelled. The petitioner has also questioned the action of the respondents in blocking the petitioner’s registration on the portal of the department. The facts are tha…