A.M. Enterprises Vs State of Himachal Pradesh & Ors. (Himachal Pradesh High Court)
Date: September 20, 2024
Court: High Court
Bench: Himachal Pradesh
Type: Writ Petition
Subject Matter
Cancellation of GST registration based on prima facie investigation untenable: Himachal Pradesh HC
Summary
Himachal Pradesh High Court held that prima facie investigation cannot be basis of an order of cancellation of GST registration. Drastic penalty of cancellation of GST registration can be imposed only after completion of investigation. Facts- In this…