GST:
- High Court of Bombay held that GST Registration shall not be cancelled until any there is any gross violation. The right to carry on trade or profession cannot be curtailed contrary to the constitutional guarantee and further the State would suffer loss of revenue and the ultimate goal under GST regime will stand defeated if the registrations are suo-moto cancelled.
- High Court of Jharkhand quashed the OIA and OIO which were passed on the grounds which were never a part and parcel of the Original SCN. The SCN issued was vague and crptic and new grounds were raised in the OIO which is not tenable in law. The principal that the order shall not travel beyond the show cause notice was followed.
- High Court of Gujarat held quashed the order cancelling GST registration as it found the SCN to be Hollow, shaky and a cryptic ‘one line’ notice.
