GST Registration Cancellation Based on Negative Field Visit Report Unsustainable if Report Not Shared With Taxpayer Along With SCN: Calcutta HC

Ask Jurishour AI

HomeGSTGST Registration Cancellation Based on Negative Field Visit Report Unsustainable if Report...

GST Registration Cancellation Based on Negative Field Visit Report Unsustainable if Report Not Shared With Taxpayer Along With SCN: Calcutta HC

GST

Published on

13/05/2026

By Mariya Paliwala

🚀 Stay Connected With JurisHour

WhatsApp X Telegram

The Calcutta High Court has held that where cancellation of GST registration is proposed on the basis of a negative field visit report, such report must be supplied to the taxpayer along with the show cause notice to ensure compliance with principles of natural justice. Denial of the field visit report deprives the taxpayer of…

Membership Required

You must be a member to access this content.

View Membership Levels

Already a member? Log in here

Mariya Paliwala https://www.jurishour.in/

Mariya is the Senior Editor at Juris Hour. She has 7+ years of experience on covering tax litigation stories from the Supreme Court, High Courts and various tribunals including CESTAT, ITAT, NCLAT, NCLT, etc. Mariya graduated from MLSU Law College, Udaipur (Raj.) with B.A.LL.B. and also holds an LL.M. She started her career as a freelance tax reporter in the leading online legal news companies.

Ask Jurishour AI

GST Registration Cancellation Based on Negative Field Visit Report Unsustainable if Report Not Shared With Taxpayer Along With SCN: Calcutta HC

Membership Required

Latest articles

Rajasthan High Court Quashes GST Demand Over Unsigned SCN

Excess TDS Can’t Be Retained Indefinitely: Delhi High Court

Suspicion Can’t Replace Proof: CESTAT Quashes Penalty in Alleged Gold-Smuggling Operation

Free-of-Cost Specification Drawings Supplied During Tender Stage Not includible in Excise Assessable Value: CESTAT

More like this

Rajasthan High Court Quashes GST Demand Over Unsigned SCN

Excess TDS Can’t Be Retained Indefinitely: Delhi High Court

Suspicion Can’t Replace Proof: CESTAT Quashes Penalty in Alleged Gold-Smuggling Operation

About us

Company

Categories