Telangana High Court
For assessee
High Courts
Rulings of the High Court of Telangana, newest first.
2 rulings found
Telangana High Court
Where registration was cancelled for non-furnishing of returns though SCN alleged fraud, such cancellation was invalid as order rested on a ground not mentioned in SCN, breaching requirement to specify precise grounds with material, therefore SCN and cancellation order were quashed and GST registration was restored, with liberty to issue fresh SCN on proper grounds with supporting documents
Telangana High Court
Where registered person was issued notice for cancellation of registration citing fraud, bogus invoicing, and not operating from declared place, but the registration was cancelled on unrelated ground of non-filing of six returns without any notice for same, such cancellation was unsustainable as it violated principles of notice and fair hearing, and registration was restored with liberty to respondent to issue fresh SCN