Spinns International Vs Pr Commr, Central Tax
Date: February 15, 2023
Subject Matter
No statutory provision requiring a taxpayer to seek an NOC from any authority for moving an application for revocation of cancellation of its registration
Summary
The procedure adopted by the respondents for cancellation of the registration is flawed. The show cause notice does not specify any allegation, which is capable of being responded to. It is settled law that the purpose of the show cause notice is to…
CM APPL. 7567/2023 1. Exemption is allowed, subject to all just exceptions. 2. The application stands disposed of. W.P.(C) 1989/2023 3. Issue notice. 4. Mr. Aditya Singla, learned counsel appearing for the respondents, accepts notice. 5. The petitioner has filed the present petition, inter alia, praying that appropriate directions be issued to the respondents to reinstate the GST registration of t…