Neha Enterprise Vs State Of Gujarat
Date: January 19, 2023
Subject Matter
Cryptic notice that is either just a ‘single line’ or ‘half a line’ is a weak foundation for cancellation of the GST Registration
Summary
The impugned SCN under Section 29 of the CGST Act and Rule 22(1) of the CGST Rules which is "single line" is needed to be uploaded on the GST Portal.There is no acknowledgement of the receipt of the registered post of the Impugned SCN, whic…
1. The petitioner is challenging the proceedings initiated by way of show cause notice dated 10.05.2022 issued by the department, which culminated into cancelling the registration of the petitioner firm under the provisions of the Central Goods and Services Tax Act, 2017 (‘the CGST Act’ hereinafter). 2. Brief facts leading to the present petition are as follow: 2.1 The petitioner…