Eficaz Project Limited Liability Partnership Vs Commissioner, Central Tax
Date: September 21, 2021
Subject Matter
Order canceling Registration without providing an opportunity for Personal Hearing is liable to be quashed
Summary
Sub-section (2) of Section 29 of the Act, specifically creates a statutory obligation, that in an eventuality, where the registration is required to be cancelled, under either of the modes, i.e. on account of the commission of the default or on accou…
Before this Court ventures into the actual controversy, which has been raised by the learned counsel for the petitioner, certain references, to the relevant provisions becomes imminent to be considered, which deals with the aspect of cancellation or suspension of the registration, particularly, that as contained under Section 29 of the Central Goods and Services Tax Act, 2017 , which is extracted…