ATT SYS India Pvt Ltd Vs Commissioner
Date: November 19, 2023
Subject Matter
Registration cannot be cancelled without providing an opportunity to contest it
Summary
The case involves a petitioner whose GST registration was cancelled without issuance of a Show Cause Notice (SCN) or providing an opportunity to be heard. The petitioner, an Association of Persons, had obtained GST registration and was engaged in exe…
FULL TEXT OF THE JUDGMENT/ORDER OF DELHI HIGH COURT 1. Exemptions allowed, subject to all just exceptions. 2. The application stands disposed of. CM APPL. 59782/2023 (for placing amended memo of parties on record) 3. The petitioner has filed the amended memo of parties, the same is taken on record. 4. In view of the above, Mr. R. Ramachandran, learned Counsel who appears for the Central auth…