GST UPDATE
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????Desk of CA. Praveen Sharma
Series- 476????
Reasons not mentioned in the Order for Cancellation of Registration; The impugned order is liable to be interfered
1- TELANGANA HIGH COURT in the case of JMCL Frames V/s Superintendent of Central Tax.
2- The challenge in the present writ petition is to the Order for Cancellation of Registration passed by respondent whereby, the GST registration of the petitioner stands cancelled with effect from 01.08.2021.
3- The impugned order does not disclose the grounds on which the authorities concerned were compelled to issue the cancellation of the registration, Therefore, the impugned order is liable to be interfered with this ground alone.
Case referred/cited :-
Kritika Agarwal Versus Union of India — [2023] (Delhi)
Nirakar Ramchandra Pradhan Versus Union of India and Others — [2023](Bombay), 2023
Suguna Cutpiece Versus The Appellate Deputy Commissioner (ST) (GST) — [2022] (Madras)
Sastha Engineering Works, Rep by its Partner Versus State Tax Officer (Circle) and Another — [2023] (Madras)
Pearl and Company Versus The Commissioner of Commercial Taxes — [2022] (Madras)
Jeyalakshmi Store Versus Commissioner of Commercial Taxes — [2022] (Madras)
J. Jayakrishnan Versus The Additional Chief Secretary/Commissioner of Commercial Taxes, Chennai — [2022] (Madras)
Maaruthi Foundations Private Limited Versus Deputy Commissioner (ST) (FAC) — [2022] (Madras)\
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CA. Praveen Sharma
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