Rahul Kumar Vs Union of India
Date: January 7, 2024
Subject Matter
Registration Cancellation: Taxpayer has to be diligent in availing alternate remedies within the stipulated time
Summary
The petitioner is challenging the cancellation of their registration under the Bihar Goods and Services Tax Act, citing illegality in the proceedings due to lack of proper notice. The court notes that there was an appellate remedy available to the pe…
FULL TEXT OF THE JUDGMENT/ORDER OF PATNA HIGH COURT The petitioner is aggrieved with the cancellation of registration by Annexure-3 order passed on 14.01.2021. The vehement contention of the learned counsel for the petitioner is that the show-cause notice for cancellation of registration dated 29.12.2020 directed appearance on 24.12.2020 and the order of cancellation of registration was passed on…