Gauhati High Court
For assesseeRemanded
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Search and filter tax rulings from the Supreme Court, the High Courts, the GST Appellate Tribunal and the advance-ruling authorities.
Case-law directory
Search and filter tax rulings from the Supreme Court, the High Courts, the GST Appellate Tribunal and the advance-ruling authorities.
1 ruling found
Gauhati High Court
Where petitioner’s GST registration was cancelled due to alleged non-filing of returns without specifying period and revocation was later rejected solely for non-filing of a reply, absence of particulars in show- cause notice and lack of reasons in rejection order violated statutory requirements and natural justice, thus rejection was to be set aside and matter was to be remanded to notice stage for issuance of complete particulars for effective response