Umiya Industries Vs Superintendent, Central Tax
Date: November 7, 2023
Subject Matter
Registration cancellation set aside for violating the principles of natural justice
Summary
The case law involves a challenge to the show cause notice and subsequent order cancelling the registration of the petitioner under GST. The petitioner's counsel argued that the show cause notice and the cancellation order were vague and lacked s…
FULL TEXT OF THE JUDGMENT/ORDER OF GUJARAT HIGH COURT 1. Rule returnable forthwith. Mr. Priyank Lodha, learned Senior Standing Counsel waives service of notice of rule on behalf of the respondent. With consent of the learned advocates appearing for the respective parties, the matter is taken up for final hearing today. 2. Priyank Lodha, learned Senior Standing Counsel files affidavit-i…