Nirakar Ramchandra Pradhan Vs Union of India
Date: September 10, 2023
Subject Matter
Order cancelling registration should clearly spell out the reasons for the same
Summary
The case law revolves around the challenge to a show cause notice dated 27th July 2022 issued by the tax authorities calling for the cancellation of the petitioner's registration under the CGST Act. The petitioner submitted a reply to the notice,…
FULL TEXT OF THE JUDGMENT/ORDER OF BOMBAY HIGH COURT 1. By this petition under Article 226 of the Constitution of India, the petitioner has firstly challenged the show cause notice dated 27 th July 2022 issued by the respondents calling upon the petitioner to show cause as to why the registration of the petitioner under the Central Goods and Service Tax Act, 2017 ( for short ‘CGST Act)…