Cancellation of GST Retrospectively in Absence of Reply to Opportunity to Hear u/s  75(4) CGST Act granted through GST portal: Delhi HC sets aside Order [Read Order]

The court observed that the proper Officer had to at least consider the reply on merits and then form an opinion
Cancellation of GST Retrospectively - Opportunity to Hear - CGST Act - GST portal - Delhi HC - Order - taxscan

The Delhi High Court set aside the cancellation of GST retrospectively in the absence of a reply to an opportunity to hear under section 75(4) of the Central Goods and Services Tax Act, 2017 (CGST Act) granted through the GST portal. M/S. Vishal Chem, the petitioner challenged the order whereby the impugned Show Cause Notice…

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