No New Grounds Allowed at Appeal Stage Without Prior Notice: Allahabad HC Restores GST Registration [Read Order]
The HC ruled that GST registration cannot be cancelled on new grounds introduced at the appellate stage without prior notice, and ordered the restoration of the petitioner’s registration
By Kavi Priya - On April 23, 2025 8:01 pm - 2 mins read
In a recent ruling, the Allahabad High Court ruled that new grounds cannot be introduced at the appellate stage without prior notice in the show cause proceedings and restored the petitioner’s GST registration. UPS SCS India, the petitioner, engaged in freight forwarding and logistics services under two separate GST registrations, had filed a writ petition…
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