Failure to Reply to GST SCN due to Genuine Belief of Inability to Respond after Registration Cancellation: Madras HC sets aside Order [Read Order]

The Court concluded that the respondent's failure to provide an opportunity for the petitioner to respond constituted a violation of natural justice
GST - Madras High Court - Madras HC - Show Cause Notice - Registration Cancellation - taxscan

In a recent ruling, the Madras High Court set aside an assessment order. The court found that the non-response to the Show Cause Notice under Goods and Services Tax ( GST ) was on the genuine impression that they could not respond due to registration being cancelled. Tvl.B.S.Construction, the petitioner contested the order pertaining to…

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